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S-29.1, r. 1 - Québec Business Investment Companies Regulation

Section 7
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7. The net shareholders’ equity of a legal person is that shown on its books and financial statements submitted to the shareholders for its last taxation year ended before the date of the qualified investment, less the surplus on the writing up of its property and less the amount of its intangible assets in excess of the expenditure made in that respect.
O.C. 1627-85, s. 7; O.C. 1136-2004, s. 15.
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