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I-3 - Taxation Act

Section 965.9.1.0.7
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Full text
965.9.1.0.7. (Repealed).
1997, c. 85, s. 211; 1999, c. 83, s. 273; 2017, c. 29, s. 166.
965.9.1.0.7. For the purposes of subparagraph i of paragraph b of section 965.9.1.0.4.2 or 965.9.1.0.5 where that subparagraph refers to paragraph c of section 965.7, a preferred share that would, were it not for this section, be a qualifying share by reason of the fact that it would meet the requirements of the said paragraph b if the conditions pertaining to its issue did not contain, except in the case provided for in section 965.9.1.0.8, a stipulation to the effect that it is purchasable or redeemable, is deemed to be a qualifying preferred share if the sole purpose of the stipulation is to meet the requirements of an Act or the regulations governing a sector of activity.
1997, c. 85, s. 211; 1999, c. 83, s. 273.
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