I-3 - Taxation Act

Full text
965.11.15. (Repealed).
1988, c. 4, s. 104; 2017, c. 29, s. 166.
965.11.15. The amount to which the second paragraph of section 965.11.13 refers is an amount that, in the opinion of the Minister, is equal to or greater than the amount that would have been disbursed for the acquisition of the shares which, but for a transaction or operation or series of transactions or operations referred to in the first paragraph of section 965.11.13, would have been purchased or redeemed.
1988, c. 4, s. 104.