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I-3 - Taxation Act

Section 965.6.0.2.1
Disposition versions

Full text
965.6.0.2.1. (Repealed).
1989, c. 5, s. 164; 1992, c. 1, s. 94; 1993, c. 19, s. 77; 1997, c. 3, s. 71; 2003, c. 9, s. 132; 2017, c. 29, s. 166.
965.6.0.2.1. The adjusted cost of a share that is a valid share for an individual, an investment group or an investment fund, in this section referred to as the “purchaser”, is equal to the cost of the share for the purchaser, determined without reference to the borrowing costs, brokerage or custody fees or other similar costs related to the share.
1989, c. 5, s. 164; 1992, c. 1, s. 94; 1993, c. 19, s. 77; 1997, c. 3, s. 71; 2003, c. 9, s. 132.
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