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I-3 - Taxation Act

Section 1129.27.0.2
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1129.27.0.2. The Fund shall pay, for its taxation year beginning on 1 June 2003 and ending on 31 May 2004, a tax equal to 15% of the amount by which the aggregate of all amounts each of which is an amount paid during that year for the purchase of a share as first purchaser exceeds $80,000,000.
For the purposes of the first paragraph, an amount paid for the purchase of a share does not include the issue price paid in respect of the share.
2004, c. 21, s. 466.
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