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I-3 - Taxation Act

Section 83.0.2
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83.0.2. Where, at the end of a taxpayer’s taxation year that is the last year in which property described in an inventory of a business that is an adventure or concern in the nature of trade was valued in accordance with section 83, the property was valued at an amount that is less than the cost at which the taxpayer acquired the property, after that time the cost to the taxpayer at which the property was acquired is, subject to section 83.0.3, deemed to be equal to that amount.
2000, c. 5, s. 27.
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