Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 965.9.8.5
Disposition versions

Full text
965.9.8.5. (Repealed).
1992, c. 1, s. 113; 1997, c. 3, s. 71; 2017, c. 29, s. 166.
965.9.8.5. Notwithstanding section 965.9.8.1, where the use, as stated in the final prospectus or as may be inferred therefrom, of the major portion of the proceeds of a non-guaranteed convertible security issue is the direct or indirect payment for the acquisition of shares of another corporation or of any other negotiable instruments, a non-guaranteed convertible security acquired as part of the non-guaranteed convertible security issue is not a qualifying non-guaranteed convertible security, except in the cases provided for in paragraphs a and b of section 965.9.4.
1992, c. 1, s. 113; 1997, c. 3, s. 71.
© Gouvernement du Québec