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I-3 - Taxation Act
Section 776.1.1.2
Disposition versions
776.1.1.2. If an amount is paid for the purchase, in a period specified in the second paragraph, of a share referred to in paragraph b of section 776.1.1, that section is to be read in respect of that share as if the percentage of 15% in that section were replaced by a percentage of 20%.
The period to which the first paragraph refers begins on 1 June 2015 and ends on 31 May 2021.
776.1.1.2. If an amount is paid for the purchase, in a period specified in the second paragraph, of a share referred to in paragraph b of section 776.1.1, that section is to be read in respect of that share as if the percentage of 15% in that section were replaced by a percentage of 20%.
The period to which the first paragraph refers begins on 1 June 2015 and ends on 31 May 2018.
