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I-3 - Taxation Act

Section 1175.37
Disposition versions

Full text
1175.37. (Repealed).
2005, c. 23, s. 261; 2007, c. 12, s. 302.
1175.37. For the purpose of determining the net value of the assets of an operator for a fiscal period, an immovable subject to tax that is sold by the operator before the end of the fiscal period is deemed to be an immovable subject to tax of the operator at the end of the fiscal period if the Minister is of the opinion that the sale is part of an operation or transaction, or a series of operations or transactions, one of the purposes of which is to reduce the net value of the assets of the operator for that fiscal period.
2005, c. 23, s. 261.
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