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I-3 - Taxation Act

Section 330.1
Disposition versions

Full text
330.1. The share of a member of a partnership of the amount that would, but for subparagraph ii of paragraph a of section 330 and paragraph d of section 600, be included under that paragraph a, in relation to the disposition of a foreign resource property, in computing the partnership’s income for a fiscal period of the partnership, is deemed to be the proceeds from the disposition by the member of the foreign resource property that became receivable by the member at the end of that fiscal period.
2004, c. 8, s. 60.
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