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I-3 - Taxation Act

Section 359.10
Disposition versions

Full text
359.10. A corporation that agrees to issue or prepares a selling instrument in respect of flow-through shares shall file with the Minister a prescribed form together with the amount of $200 and a copy of the selling instrument or agreement to issue the shares on or before the last day of the month following the earlier of
(a)  the month in which the agreement to issue the shares is entered into, and
(b)  the month in which the selling instrument is first delivered to a potential investor.
The Minister shall assign an identification number to the prescribed form and notify the corporation of the number.
1988, c. 18, s. 27; 1992, c. 31, s. 1; 1996, c. 39, s. 107; 1997, c. 3, s. 71.
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