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I-3 - Taxation Act

Section 965.11.18
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Full text
965.11.18. (Repealed).
1988, c. 4, s. 104; 1997, c. 3, s. 71; 2017, c. 29, s. 166.
965.11.18. A share to which the first paragraph of section 965.11.17 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 made after 16 December 1986 or, as a result of a transaction referred to in section 301, 536, 541 or 544, in respect of a share meeting, at the time of its issue, the requirement of paragraph c of section 965.7 or in respect of any share substituted for such a share.
1988, c. 4, s. 104; 1997, c. 3, s. 71.
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