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I-4 - Act respecting the application of the Taxation Act

Section 88
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88. Section 86 does not apply if the taxpayer itself is a predecessor corporation and applies, in respect of shares, only when the taxpayer receives, in consideration of shares of a class of the capital stock of a predecessor corporation that it owns, only shares of one class of the capital stock of the new corporation whose cost to the taxpayer is determined otherwise than under paragraph c of section 553.1 of the Taxation Act (chapter I-3).
1973, c. 18, s. 41; 1975, c. 22, s. 279; 1982, c. 5, s. 208.
88. Section 86 does not apply if the taxpayer himself is a predecessor corporation and applies, in respect of shares, only when the taxpayer receives, in consideration of shares of a class of the capital stock of a predecessor corporation owned by him, only shares of one class of the capital stock of the new corporation.
1973, c. 18, s. 41; 1975, c. 22, s. 279.
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