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 1049.1.1
Disposition versions

Full text
1049.1.1. (Repealed).
1988, c. 4, s. 130; 1990, c. 7, s. 174; 1997, c. 3, s. 71; 1999, c. 83, s. 273; 2001, c. 7, s. 169; 2017, c. 29, s. 201.
1049.1.1. Where a corporation makes a public issue of shares with the stipulation that they can be included in a stock savings plan and where the shares are not listed on a Canadian stock exchange within 60 days of the date of the receipt for the final prospectus or the exemption from filing a prospectus in respect of their issue, the corporation incurs a penalty equal to 25% of the adjusted cost, determined under section 965.6, of each share of the issue distributed in Québec to an individual other than a trust, to an investment group or to an investment fund.
1988, c. 4, s. 130; 1990, c. 7, s. 174; 1997, c. 3, s. 71; 1999, c. 83, s. 273; 2001, c. 7, s. 169.
© Gouvernement du Québec