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I-3 - Taxation Act

Section 965.9.8.7
Disposition versions

Full text
965.9.8.7. (Repealed).
1992, c. 1, s. 113; 1997, c. 3, s. 71; 2005, c. 1, s. 206; 2017, c. 29, s. 166.
965.9.8.7. For the purposes of sections 965.9.8.5 and 965.9.8.6, where the use, as stated in the final prospectus or as may be inferred therefrom, of part or all of the proceeds of a non-guaranteed convertible security issue is the repayment of borrowed money, or of any other debt, contracted by a particular corporation within a reasonable period of time before or after the date of the receipt for the final prospectus, or the redemption of shares or of any other securities issued by the particular corporation within such period of time to pay for the acquisition of shares or of any other negotiable instrument issued by another corporation, and the corporation having made the non-guaranteed convertible security issue results from the amalgamation, within the meaning of section 544, of the particular corporation and the other corporation, the corporation having made the issue shall be deemed to be, immediately after the acquisition mentioned in section 965.9.8.4, the particular corporation.
1992, c. 1, s. 113; 1997, c. 3, s. 71; 2005, c. 1, s. 206.
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