Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 965.9.6
Disposition versions

Full text
965.9.6. (Repealed).
1987, c. 21, s. 50; 1997, c. 3, s. 71; 1997, c. 14, s. 161; 2017, c. 29, s. 166.
965.9.6. For the purposes of sections 965.9.4 and 965.9.5, a share or a negotiable instrument does not include,
(a)  where the issuing corporation carries on the activities of a dealer within the meaning of the Securities Act (chapter V-1.1), such property held in inventory;
(b)  where the issuing corporation is a corporation referred to in section 965.11.1, such property issued by a corporation described in paragraph d of the said section in whose administration it participates.
1987, c. 21, s. 50; 1997, c. 3, s. 71; 1997, c. 14, s. 161.
© Gouvernement du Québec