I-3 - Taxation Act

Full text
21.9. The rule provided by section 21.8 applies where the change or extension occurs after 16 November 1978 in the case of a share issued before 17 November 1978, or after 12 November 1981 in the case of a share issued between 16 November 1978 and 13 November 1981 or a share issued between 12 November 1981 and 1 January 1983 pursuant to an agreement referred to in section 21.5.3.
1980, c. 13, s. 3; 1982, c. 5, s. 10; 1984, c. 15, s. 10.