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I-3, r. 1 - Regulation respecting the Taxation Act

Section 776.7r1
Disposition versions

Full text
776.7R1. For the purposes of paragraph a of section 776.7 of the Act, a prescribed security is
(a)  a share in respect of which a corporation has, not later than the last day of the month following the month in which it issued the share, designated an amount under subsection 4 of section 192 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(b)  a security deemed, under subsection 5 of section 195 of the Income Tax Act, not to have been acquired for the purposes of section 127.3 of that Act;
(c)  a security deemed, under subsection 6 of section 195 of the Income Tax Act, not to have been acquired, for the purposes of section 127.3 of that Act, before the end of the period mentioned in that subsection, but only during that period.
s. 776.7R1; O.C. 421-88, s. 27; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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