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I-3 - Taxation Act

Section 501.3
Disposition versions

Full text
501.3. For the purposes of this chapter, where, after 31 March 1977, there is an amalgamation within the meaning of section 544 and, immediately before the amalgamation, the capital stock of a predecessor corporation includes a prescribed series of preferred shares contemplated in section 501.1, that series is deemed to continue to exist in the form of shares of the capital stock of the new corporation and the latter is deemed to be the same corporation as the predecessor corporation.
1979, c. 18, s. 40; 1997, c. 3, s. 71.
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