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I-3 - Taxation Act

Section 776.1.4.3
Disposition versions

Full text
776.1.4.3. Where the Minister so directs, an individual who, in a taxation year, pays an amount, other than an amount paid in the first 60 days of the year, for the purchase as first purchaser of a share described in paragraph a or b of section 776.1.1, is deemed, for the purposes of this division, to have paid that amount at the beginning of the year and not at the time it was actually paid.
2003, c. 2, s. 237; 2005, c. 38, s. 187.
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