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I-3 - Taxation Act

Section 540.4
Disposition versions

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540.4. If the exchanged foreign share is a taxable Québec property or taxable Canadian property of the taxpayer, the share issued in exchange is deemed to be, at any time that is within 60 months after the exchange, a taxable Québec property or taxable Canadian property of the taxpayer, as the case may be.
2004, c. 8, s. 109; 2011, c. 6, s. 135.
540.4. Where the exchanged foreign share is taxable Québec property or taxable Canadian property of the taxpayer, the share issued in exchange is also deemed to be taxable Québec property or taxable Canadian property of the taxpayer, as the case may be.
2004, c. 8, s. 109.
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