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

Section 359.1r6
Disposition versions

Full text
359.1R6. For the purposes of paragraphs c and e of section 359.1R3 and paragraphs d and f of section 359.1R3.1, an agreement entered into between the first holder of a share or right and another person or partnership for the sale of the share or right to that other person or partnership for its fair market value at the time the share or right is acquired by the other person or partnership, determined without reference to the agreement, is deemed not to be an undertaking with respect to the share or right.
s. 359.1R6; O.C. 91-94, s. 11; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 66-2016, s. 14.
359.1R6. For the purposes of paragraphs c and e of section 359.1R3, an agreement entered into between the first holder of a share and another person or partnership for the sale of the share to that other person or partnership for its fair market value at the time the share is acquired by the other person or partnership, determined without reference to the agreement, is deemed not to be an undertaking with respect to the share.
s. 359.1R6; O.C. 91-94, s. 11; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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