I-3 - Taxation Act

Full text
1129.10. (Repealed).
1992, c. 1, s. 204; 2017, c. 29, s. 214.
1129.10. Section 1129.6 does not apply in respect of a reference security or accepted security referred to therein where, under the conditions pertaining to its issue, the consideration which its holder is entitled to receive at the time of redemption, repayment or replacement, as the case may be, consists only in shares identical, as to the number and the terms and conditions, rights or other characteristics attached thereto, to those he would be entitled to obtain if he exercised the conversion right conferred on him by the security.
1992, c. 1, s. 204.