Versions of s. 127.52(1)(d.1)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2026-03-26 to present available View Source

in respect of a disposition to which paragraph 38(a.1) ~~applies,~~applies (other than a disposition of a property that is included in a flow-through share class of property, as defined in section 54), the portion of that paragraph before subparagraph (i) were read as “a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to 3/10 of the taxpayer’s capital gain for the year from the disposition of the property if”;

Full text

in respect of a disposition to which paragraph 38(a.1) applies (other than a disposition of a property that is included in a flow-through share class of property, as defined in section 54), the portion of that paragraph before subparagraph (i) were read as “a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to 3/10 of the taxpayer’s capital gain for the year from the disposition of the property if”;
2024-06-20 to 2026-03-26 View Source

in respect of a disposition to which paragraph 38(a.1) applies, the portion of that paragraph before subparagraph (i) were read as “a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to 3/10 of the taxpayer’s capital gain for the year from the disposition of the property if”;