Section 7C: Gains or profits derived from the sale of the items stored in a vault

Income Tax Act · SECOND SCHEDULE

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

7C. Gains or profits derived from the sale of the items stored in a vault pursuant to item 3 (n) of the Second Schedule to the Freeport Act or of the titles of ownership of those items.