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I-3 - Taxation Act

Section 1049.2.3
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1049.2.3. (Repealed).
1987, c. 21, s. 76; 1997, c. 3, s. 71; 2017, c. 29, s. 201.
1049.2.3. Where a corporation, as part of a public share issue, allows an individual other than one of its eligible employees, within the meaning of sections 965.6.9 to 965.6.11, to acquire a share under a stock ownership plan, within the meaning of paragraph h.2 of section 965.1, it incurs a penalty equal to 25% of the adjusted cost determined under section 965.6, of the shares so acquired.
1987, c. 21, s. 76; 1997, c. 3, s. 71.
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