I-3 - Taxation Act

Full text
710.2.2. A corporation may request, by notice in writing to the Minister of Sustainable Development, Environment and Parks, a determination of the fair market value of a property it disposes of or proposes to dispose of and that would, if the disposition were made and the certificates described in section 712.0.2 were issued by the Minister of Sustainable Development, Environment and Parks in respect of the property, be a gift described in paragraph c of section 710.
2003, c. 2, s. 189; 2006, c. 3, s. 35.
710.2.2. A corporation may request, by notice in writing to the Minister of the Environment, a determination of the fair market value of a property it disposes of or proposes to dispose of and that would, if the disposition were made and the certificates described in section 712.0.2 were issued by the Minister of the Environment in respect of the property, be a gift described in paragraph c of section 710.
2003, c. 2, s. 189.