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I-3 - Taxation Act
Section 785.4.1
Disposition versions
785.4.1. In respect of a qualifying exchange, a time referred to in the following list immediately follows the time that precedes it in the list:
(a) the transfer time;
(b) the first intervening time;
(c) the acquisition time;
(d) the beginning of the funds’ first post-exchange years;
(e) the depreciables disposition time;
(f) the second intervening time; and
(g) the depreciables acquisition time.
