10 December 1992 Memorandum (Tax Window, No. 27, p. 8, ¶2339)

Where a taxpayer has elected not to have s. 148(8.1) apply, s. 148(7) will apply. After the passage of Bill C-92, s. 148(8.1) will apply to a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Where an election is made not to have s. 148(8.2) apply, s. 148(7) will not apply because of the exclusion for dispositions deemed to occur...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.