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I-3 - Taxation Act

Section 710.2.6
Disposition versions

Full text
710.2.6. A corporation may request, by notice in writing to the Minister of Culture and Communications, a determination of the fair market value of a property (other than a cultural property described in the third paragraph of section 232) it disposes of or proposes to dispose of and that would, if the disposition were made and the documents referred to in section 716.0.1.3 were issued by the Minister of Culture and Communications in respect of the property, be a gift described in subparagraph b of the second paragraph of section 716.0.1.1 or in section 716.0.1.2.
2015, c. 21, s. 232.
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