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I-3 - Taxation Act

Section 965.6.9
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965.6.9. (Repealed).
1987, c. 21, s. 47; 1997, c. 3, s. 71; 2004, c. 21, s. 225; 2017, c. 29, s. 166.
965.6.9. The expression “eligible employee of a corporation” means any individual resident in Québec who is an employee of the corporation or of a subsidiary not less than 90% of the shares of the issued capital stock of which having full voting rights under all circumstances are owned directly or indirectly by the corporation and who, immediately before the acquisition of the shares, holds directly, indirectly or with related persons who are not employees of the corporation or of such a subsidiary, less than 5% of the shares of the issued capital stock of the corporation.
1987, c. 21, s. 47; 1997, c. 3, s. 71; 2004, c. 21, s. 225.
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