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I-3 - Taxation Act

Section 965.23
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965.23. (Repealed).
1983, c. 44, s. 37; 1992, c. 1, s. 132; 2017, c. 29, s. 166.
965.23. In the case provided for in the first and second paragraphs of section 965.22, the adjusted cost of each qualifying share or qualifying non-guaranteed convertible security that is split or replaced, or of each new share or non-guaranteed convertible security that is issued, is equal to the adjusted cost of the qualifying share or qualifying non-guaranteed convertible security, as the case may be, that is split or replaced, determined immediately before the splitting or replacement, divided by the number of shares or non-guaranteed convertible securities, as the case may be, resulting from the splitting or replacement.
1983, c. 44, s. 37; 1992, c. 1, s. 132.
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