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I-3 - Taxation Act

Section 851.22.28
Disposition versions

Full text
851.22.28. Section 175.7 does not apply to the disposition of a property by a taxpayer after 30 October 1994 where
(a)  the taxpayer is a financial institution when the disposition occurs and the property is a specified debt obligation or a mark-to-market property for the taxation year in which the disposition occurs; or
(b)  the disposition occurs because of paragraph b of section 851.22.23.
1996, c. 39, s. 235.
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