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I-3 - Taxation Act

Section 374.3
Disposition versions

Full text
374.3. Where at any time in a taxation year an individual becomes or ceases to be resident in Canada, the following rules apply:
(a)  sections 371 and 374 apply to the individual as if the year were the period or periods in the year throughout which the individual was resident in Canada; and
(b)  for the purposes of sections 371 and 374, section 393.1 does not apply to the individual for the year.
2004, c. 8, s. 68.
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