I-3 - Taxation Act

Full text
93.21. For the purposes of sections 93.18 to 93.20 and 93.22,  incorporeal capital amount  ,  eligible incorporeal capital amount  , exempt gains balance and incorporeal capital property  have the meaning assigned by sections 106, 107, 107.2 and 250, respectively, as they read before being repealed.
2019, c. 14, s. 74.