I-3 - Taxation Act

Full text
965.17.3.1. (Repealed).
1999, c. 83, s. 145; 2001, c. 7, s. 169; 2002, c. 9, s. 32; 2017, c. 29, s. 166.
965.17.3.1. For the purpose of determining, for the purposes of subparagraphs i and ii of paragraph c of section 965.17.3, paragraph b of section 965.17.4.1, paragraph c of section 965.17.5 and paragraph b of section 965.17.5.1, whether a subsidiary or a predecessor corporation, as the case may be, referred to therein fulfills the requirement in subparagraph c of the first paragraph of section 965.17.2, subparagraph 2 of subparagraph ii of subparagraph c of the first paragraph of that section 965.17.2 shall be read as follows:
“(2) a class of shares of the capital stock of the qualified corporation is listed on a Canadian stock exchange on the date of the receipt for the final prospectus or of the exemption from filing a prospectus;”.
1999, c. 83, s. 145; 2001, c. 7, s. 169; 2002, c. 9, s. 32.