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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1120r3
Disposition versions

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1120R3. In section 1120R1, “block of units” means with respect to any class of units, 100 units if the fair market value of one unit is less than $25, 25 units if it is $25 or more but less than $100, and 10 units if it is $100 or more.
s. 1120R3; O.C. 1981-80, s. 1120R3; R.R.Q., 1981, c. I-3, r. 1, s. 1120R3; O.C. 134-2009, s. 1.
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