I-3 - Taxation Act

Full text
21.4.36. The rule to which section 21.4.35 refers is the rule according to which each fluctuation in value referred to in paragraph c of that section is, for the purpose of computing a taxpayer’s income, gain or loss in respect of the specified transaction and despite any other provision of this Act, deemed not to have occurred.
2010, c. 5, s. 11.