CCQ-1991 - Civil Code of Québec

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2738. Where shares of the capital stock of a legal person are redeemed for cash by the issuer, the creditor who receives the price imputes it as if it were revenue.
1991, c. 64, a. 2738; I.N. 2014-05-01.
2738. Where shares of the capital stock of a legal person are redeemed for cash by the issuer, the creditor collecting the price applies it as if it were revenue.
1991, c. 64, a. 2738.