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I-3 - Taxation Act

Section 231.5
Disposition versions

Full text
231.5. (Repealed).
2009, c. 15, s. 65; 2017, c. 29, s. 53.
231.5. For the purposes of section 231.2, if a gift is made to a private foundation after 18 March 2007 and subsection 8 of section 149.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) applies to the foundation in respect of a class of shares of the capital stock of a corporation, the portion of paragraph a of section 231.2 before subparagraph i is to be read as if “, other than a private foundation,” was inserted after “qualified donee”.
2009, c. 15, s. 65.
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