I-3 - Taxation Act

Full text
7.9.1. Section 7.9 does not apply in respect of a recognized gift with reserve of usufruct or use.
2003, c. 9, s. 12; 2011, c. 1, s. 13.
7.9.1. Paragraphs a and b of section 7.9 do not apply in respect of a recognized gift with reserve of usufruct or use.
2003, c. 9, s. 12.