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I-3 - Taxation Act

Section 555.2
Disposition versions

Full text
555.2. For the purposes of paragraph c of subsection 1 of section 544, sections 551 to 554 and the Act respecting the application of the Taxation Act (chapter I-4), any share of the particular corporation received by a shareholder of a predecessor corporation is deemed to be a share of the new corporation received by the shareholder by virtue of the merger.
1980, c. 13, s. 54; 1997, c. 3, s. 71.
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