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I-3 - Taxation Act

Section 264.0.1
Disposition versions

Full text
264.0.1. A taxpayer’s loss from the disposition at any time to a particular person or partnership, in this section referred to as the “transferee”, of an obligation that was, immediately after that time, payable by another person or partnership, in this section referred to as the “debtor”, to the transferee shall not be allowable where the taxpayer, the transferee and the debtor are related to each other at that time or would be related to each other at that time if this section applied with reference to subparagraph k of the first paragraph of section 485.3.
1996, c. 39, s. 81; 1997, c. 3, s. 71.
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