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I-3 - Taxation Act

Section 1049.1.0.4
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Full text
1049.1.0.4. (Repealed).
1992, c. 1, s. 183; 1997, c. 3, s. 71; 2017, c. 29, s. 201.
1049.1.0.4. Where a corporation stipulates, in a final prospectus relating to an issue of a non-guaranteed convertible security, within the meaning of paragraph j.4 of section 965.1, in respect of non-guaranteed convertible securities that may be included in a stock savings plan described in section 965.2, an adjusted cost other than that determined in their respect under section 965.6.0.5, it incurs a penalty equal to 25% of the amount by which the adjusted cost so stipulated in respect of each non-guaranteed convertible security of the issue distributed in Québec to an individual other than a trust, to an investment group or to an investment fund exceeds the adjusted cost determined under section 965.6.0.5 in respect of each such non-guaranteed convertible security.
1992, c. 1, s. 183; 1997, c. 3, s. 71.
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