translate English to French: Pending legislation - From tax changes announced on February 27, 2004 Subsection 14(1.02) election for property acquired with pre-1972 outlays or expenditures Subsection 14(1.02) permits the partnership to elect to report a capital gain in the year on the disposition of an ECP that it acquired with pre-1972 outlays or expenditures and that it disposed of after December 20, 2002, as if the property were ordinary non-depreciable capital property.
Les sociétés de personnes satisfont toujours à cette condition, car elles ne sont pas des particuliers et ne peuvent pas avoir de solde des gains exonérés.