I-3 - Taxation Act

Section 418.1.11 Disposition versions

2006-03-01

418.1.11. Where at any time in a taxation year an individual becomes or ceases to be resident in Canada, the following rules apply:

(a)  section 418.1.10 applies to the individual as if the taxation year were the period or periods in the year throughout which the individual was resident in Canada; and

(b)  for the purposes of this chapter, section 393.1 does not apply to the individual for the year.

2004, c. 8, s. 79.