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I-3 - Taxation Act

Section 1049.2.4.2
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Full text
1049.2.4.2. (Repealed).
1992, c. 1, s. 190; 1997, c. 3, s. 71; 2017, c. 29, s. 201.
1049.2.4.2. Where a corporation described in section 965.11.6 has made a non-guaranteed convertible security issue, within the meaning of paragraph g.1 of section 965.1 and it contravenes section 965.11.7 in respect of that non-guaranteed convertible security issue, it incurs a penalty equal to 25% of the adjusted cost, determined under section 965.6.0.5, 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.
1992, c. 1, s. 190; 1997, c. 3, s. 71.
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