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I-3 - Taxation Act

Section 1049.2
Disposition versions

Full text
1049.2. (Repealed).
1986, c. 15, s. 185; 1987, c. 21, s. 76; 1988, c. 4, s. 131; 1990, c. 7, s. 176; 1997, c. 3, s. 71; 2017, c. 29, s. 201.
1049.2. Where a corporation described in section 965.11.1 has made a public share issue and it contravenes section 965.11.2 in respect of that public share issue, it 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.
1986, c. 15, s. 185; 1987, c. 21, s. 76; 1988, c. 4, s. 131; 1990, c. 7, s. 176; 1997, c. 3, s. 71.
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