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Versions of s. 211.92(11)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2024-06-20 to present available View Source

    If at any time a qualifying taxpayer (referred to in this subsection as the “vendor”) disposes of all or substantially all of its property that is part of a qualified CCUS project of the taxpayer to another taxable Canadian corporation (referred to in this subsection as the “purchaser”) and the vendor and the purchaser jointly elect in prescribed form to have this subsection apply, the following rules apply: