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I-3 - Taxation Act

Section 965.106
Disposition versions

Full text
965.106. The share to which section 965.105 refers is
(a)  a share that is a fractional share;
(b)  a share that can, under the conditions pertaining to its issue, be redeemed by the issuing corporation or purchased by anyone, directly or indirectly, in any manner whatever, and that was not received as part of a large distribution of surplus or as a result of a transaction referred to in any of sections 301, 536, 541 and 544 in respect of a share meeting, at the time of its issue, the requirement of paragraph b of section 965.74 or in respect of a share substituted for such a share; or
(c)  a share purchased or redeemed to meet the requirements of an Act or the regulations governing a sector of activities.
2006, c. 13, s. 80.
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