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I-3 - Taxation Act
Section 250.5
Disposition versions
250.5. In this Title, specified property of a taxpayer is capital property of the taxpayer that is
(a) a share;
(b) an interest in a partnership;
(c) a capital interest in a trust; or
(d) an option to acquire a property described in any of paragraphs a to c or an option to acquire such an option.
