I-4, r. 1 - Regulation respecting the application of the Taxation Act (1980)

Full text
49R1. For the purposes of sections 49 and 50 of the Act, the securities and shares listed in Schedule VII, referred to in Part XLIV of the Income Tax Regulations adopted under section 24 and subsection 11 of section 26 of Chapter 63 of the Statutes of Canada of 1970-71-72, are prescribed as being publicly issued.
R.R.Q., 1981, c. I-4, r. 1, s. 49R1.