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I-3 - Taxation Act

Section 158.17
Disposition versions

Full text
158.17. Where a receipt or similar property (in this section referred to as the “receipt”) represents all or a portion of a particular security of an entity and the receipt would be described in paragraphs a and b of the definition of “stapled security” in the first paragraph of section 158.16 if it were a security of the entity, the following rules apply for the purpose of determining whether the particular security is a stapled security:
(a)  the particular security is deemed to be described in those paragraphs a and b; and
(b)  any security that would be a reference security in respect of the receipt is deemed to be a reference security in respect of the particular security.
2017, c. 1, s. 95.
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