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I-3 - Taxation Act
Section 1049.7
Disposition versions
1049.7. Every qualified legal person, within the meaning of the Act respecting Québec business investment companies (chapter S-29.1), that declares or pays a dividend in respect of shares of its capital stock that form part of a qualified investment during the 24 months following the acquisition of the shares as such incurs a penalty equal to 40% of the total amount of the investment.
