I-3 - Taxation Act

Full text
965.7.1. (Repealed).
1987, c. 21, s. 49; 2017, c. 29, s. 166.
965.7.1. For the purposes of paragraph c of section 965.7, a share that would be a qualifying share if the conditions pertaining to its issue did not contain a stipulation to the effect that it is purchasable or redeemable is a qualifying share if the sole purpose of the stipulation is to meet the requirements of an Act or the regulations governing a sector of activities.
1987, c. 21, s. 49.