I-3 - Taxation Act

Full text
1129.9. (Repealed).
1992, c. 1, s. 204; 2017, c. 29, s. 214.
1129.9. Section 1129.6 does not apply in respect of a reference security or accepted security referred to therein that is replaced, redeemed or repaid at maturity where, under the conditions pertaining to its issue, the consideration received by its holder consists only in shares identical, as to the number and the terms and conditions, rights or other characteristics attached thereto, to those that he would have obtained had he exercised the conversion right conferred on him by the security.
1992, c. 1, s. 204.