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I-3 - Taxation Act

Section 740.3.1
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740.3.1. For the purposes of section 740.2, where the undertaking referred to therein in respect of a share was given at any particular time after 8:00 p.m. Eastern Daylight Saving Time, 18 June 1987, otherwise than pursuant to a written arrangement to do so entered into before 8:00 p.m. Eastern Daylight Saving Time, 18 June 1987, the share is deemed to have been issued at the particular time and the undertaking is deemed to have been given as part of a series of transactions that included the issuance of the share.
For the purposes of sections 740.2 and 740.3, the expression “specified person” has the meaning assigned by paragraph f of section 21.11.16.
1990, c. 59, s. 285.
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