I-3 - Taxation Act

Full text
965.9.1.0.4.1. (Repealed).
1999, c. 83, s. 131; 2017, c. 29, s. 166.
965.9.1.0.4.1. A share issued by a corporation described in section 965.11.7.1 also qualifies for a stock savings plan if
(a)  it is a common share which, in comparison with all other common shares with voting rights of the capital stock of the issuing corporation, carries voting rights in a ratio of at least one to ten; and
(b)  it meets the requirements of paragraphs c to f of section 965.7 where its acquirer is an investment fund, and the requirements of paragraphs c to g of section 965.7 where its acquirer is an individual or an investment group.
1999, c. 83, s. 131.