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I-3 - Taxation Act

Section 740.8
Disposition versions

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740.8. For the purposes of the definition of the expression “exempt share” in paragraph a of section 740.7, where, at any time after 5:00 p.m. Eastern Standard Time, 27 November 1986, the terms or conditions of a share of the capital stock of a corporation have been changed and any agreement in respect of the share has been changed or entered into by the corporation, the share is deemed to have been issued at that time.
1989, c. 77, s. 84; 1997, c. 3, s. 71.
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