I-3 - Taxation Act

Section 752.0.10.4.0.1 Disposition versions

2017-12-07

752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.

2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35; 2011, c. 21, s. 232; 2015, c. 21, s. 282; 2017, c. 29, s. 135.

2015-10-21

752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.

2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35; 2011, c. 21, s. 232; 2015, c. 21, s. 282.

2012-10-19

752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board, the Conseil du patrimoine culturel du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.

2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35; 2011, c. 21, s. 232.

2006-04-19

752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board, the Commission des biens culturels du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.

2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35.

2006-03-01

752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board, the Commission des biens culturels du Québec or the Minister of the Environment, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of "total charitable gifts" in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.

2001, c. 53, s. 114; 2003, c. 2, s. 214.