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I-3 - Taxation Act

Section 785.2.2.1
Disposition versions

Full text
785.2.2.1. For the purposes of subparagraph a of the first paragraph of section 785.2.2, a property is deemed to be a taxable Canadian property of an individual throughout the period that began at the emigration time and that ends at the particular time if
(a)  the emigration time is before 5 March 2010; and
(b)  the property was a taxable Canadian property of the individual on 4 March 2010.
2011, c. 6, s. 173.
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