I-3 - Taxation Act

Section 418.29 Disposition versions

2009-05-15

418.29. The particular amount referred to in subparagraph f of the first paragraph and the second paragraph of section 418.26 is the amount equal to the portion of the income of the transferor for the year referred to in that subparagraph, before any deduction under sections 359 to 419.6, that may reasonably be regarded as attributable

(a)  to the production from a foreign resource property owned by the transferor immediately before the time referred to in the first paragraph of section 418.26; and

(b)  to the disposition of a foreign resource property owned by the transferor immediately before the time referred to in the first paragraph of section 418.26.

1989, c. 77, s. 49; 2009, c. 5, s. 137.

2006-03-01

418.29. The amount referred to in paragraph f of section 418.26 and which shall not be exceeded is the amount equal to the part of the income of the transferor for the year referred to in that paragraph, before any deduction under sections 359 to 419.6, that may reasonably be regarded as attributable

(a)  to the production from a foreign resource property owned by the transferor immediately before the time referred to in section 418.26, and

(b)  to the disposition of a foreign resource property owned by the transferor immediately before the time referred to in section 418.26.

1989, c. 77, s. 49.