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I-3 - Taxation Act

Section 965.78
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965.78. The certificate to which paragraph d of section 965.76 refers means a certificate from a manager of the issuing corporation certifying that it is a qualified issuing corporation and that the share issued to the mutual fund–as part of the distribution of a share in respect of which an exemption from filing a prospectus is referred to in the definition of “public share issue” in the first paragraph of section 965.55–is a qualifying share.
2006, c. 13, s. 80; 2010, c. 25, s. 105.
965.78. The certificate to which paragraph d of section 965.76 refers means a certificate from a manager of the issuing corporation certifying that it is a qualified issuing corporation and that the share issued to the mutual fund, as part of the distribution of a share for which an exemption from filing a prospectus is provided for in subsection 2 of section 2.10 of Regulation 45-106 respecting prospectus and registration exemptions approved by ministerial order 2005-20 (2005, G.O. 2, 3664), is a qualifying share.
2006, c. 13, s. 80.
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