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I-3 - Taxation Act

Section 530
Disposition versions

Full text
530. Sections 531 to 533 apply where section 529 applies in respect of the disposition of property of a partnership to a corporation, where the affairs of the partnership are wound-up within 60 days of the disposition and where, immediately before the winding-up of the partnership, its property includes nothing but money and property received from the corporation as consideration for the disposition.
1972, c. 23, s. 413; 1984, c. 35, s. 15; 1997, c. 3, s. 71.
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