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I-3 - Taxation Act

Section 510.0.1
Disposition versions

Full text
510.0.1. If the shareholder of a corporation disposes of a share of the capital stock of the corporation as a result of the redemption, acquisition or cancellation of the share by the corporation, the shareholder is, for the purposes of this Part, deemed to dispose of the share to the corporation.
1986, c. 19, s. 117; 1997, c. 3, s. 71; 2011, c. 1, s. 32.
510.0.1. Where the shareholder of a corporation disposes of a share of the capital stock of the corporation as a result of the redemption, acquisition or cancellation of the share by the corporation, he is, for the purpose of this Part, deemed to dispose of the share to the corporation.
1986, c. 19, s. 117; 1997, c. 3, s. 71.
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