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I-3 - Taxation Act

Section 725.5.6
Disposition versions

Full text
725.5.6. Where two or more agreements to sell or issue securities are entered into at the same time and the particular qualifying person referred to in paragraph a of section 725.5.2 designates the order of the agreements, in accordance with subsection 1.42 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), then the agreements are deemed to have been entered into in that order for the purposes of subparagraph ii of subparagraph b of the third paragraph of section 725.5.3.
2022, c. 23, s. 42.
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