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I-3 - Taxation Act

Section 965.6.0.5
Disposition versions

Full text
965.6.0.5. (Repealed).
1992, c. 1, s. 97; 1997, c. 3, s. 71; 1999, c. 83, s. 128; 2000, c. 39, s. 108; 2017, c. 29, s. 166.
965.6.0.5. The adjusted cost to an individual, an investment group or an investment fund of a qualifying non-guaranteed convertible security issued by a corporation whose assets are under $350,000,000 is obtained by multiplying the cost of the security to the individual, investment group or investment fund, as the case may be, determined without reference to the borrowing costs, subscription or custody fees or other similar costs related to the security, by 50%.
1992, c. 1, s. 97; 1997, c. 3, s. 71; 1999, c. 83, s. 128; 2000, c. 39, s. 108.
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