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I-3 - Taxation Act

Section 254.2
Disposition versions

Full text
254.2. Notwithstanding section 254, where part of a capital interest of a taxpayer in a trust would, but for subparagraphs d and e of the second paragraph of section 248, be disposed of solely because of the satisfaction of a right to enforce payment of an amount by the trust, no part of the adjusted cost base to the taxpayer of the taxpayer’s capital interest in the trust shall be allocated to that part of the capital interest.
2003, c. 2, s. 85.
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