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S-29.1 - Act respecting Québec business investment companies
Section 3.1
Disposition versions
3.1. Notwithstanding section 3, a common share with full voting rights of the share capital of a company may be transferred to or acquired by a trustee as part of a registered retirement savings plan or a registered retirement income fund, of a type commonly called self-directed, to the extent that the trust holds the share for the benefit of an annuitant within the meaning of paragraph b of section 905.1 or paragraph d of section 961.1.5, as the case may be, of the Taxation Act (chapter I-3).
For the purposes of this Act and the regulations thereunder, the annuitant, under such a plan or fund, is also deemed to be the person holding the share as the actual owner.
