Marginal note:Gains arising in Canada
6.3 Except where a convention expressly otherwise provides, any amount of income, gain or loss in respect of the disposition of a property that is taxable Canadian property within the meaning assigned by the Income Tax Act is deemed to arise in Canada.
- 1999, c. 22, s. 86.
7. This Act applies
(a) in the case of tax under Part XIII of the Income Tax Act, to amounts paid or credited after June 23, 1983; and
(b) in all other cases, to taxation years ending after June 23, 1983.
- 1984, c. 48, s. 7.
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