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I-3 - Taxation Act
Section 99.1
Disposition versions
99.1. For the purposes of paragraphs b, d, d.1 and d.2 of section 99, the rules provided for in the second paragraph apply where
(a) in the case of paragraphs b and d, the change in use of property occurs during a taxpayer’s taxation year that includes 28 February 2000 or 17 October 2000, or that begins after 28 February 2000 and ends before 17 October 2000;
(b) in the case of paragraph d.1, the acquisition of property occurs during a transferor’s taxation year that includes 28 February 2000 or 17 October 2000, or that begins after 28 February 2000 and ends before 17 October 2000; and
(c) in the case of paragraph d.2, the acquisition of property occurs during a corporation’s taxation year that includes 28 February 2000 or 17 October 2000, or that begins after 28 February 2000 and ends before 17 October 2000.
The fraction “1/2” and the word “twice” in paragraphs b, d and d.1 of section 99, and the fraction “1/2” in paragraph d.2 of that section shall be replaced, with the necessary modifications, by
(a) in the case of the fraction “1/2” in paragraphs b and d, the fraction in paragraphs a to d of section 231.0.1 that applies to the taxpayer for the year in which the change in use of property occurs;
(b) in the case of the fraction “1/2” in paragraph d.1, the fraction in paragraphs a to d of section 231.0.1 that applies to the transferor of the property for the year in which the transferor disposed of the property;
(c) in the case of the fraction “1/2” in paragraph d.2, the fraction in paragraphs a to d of section 231.0.1 that applies to the corporation for the year in which the acquisition of the property occurs;
(d) in the case of the word “twice” in paragraphs b and d, the fraction that is the reciprocal of the fraction in paragraphs a to d of section 231.0.1 that applies to the taxpayer for the year in which the change in use of property occurs; and
(e) in the case of the word “twice” in paragraph d.1, the fraction that is the reciprocal of the fraction in paragraphs a to d of section 231.0.1 that applies to the transferor of the property for the year in which the transferor disposed of the property.
