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I-3 - Taxation Act

Section 1049.2.5
Disposition versions

Full text
1049.2.5. (Repealed).
1988, c. 4, s. 133; 1989, c. 5, s. 226; 1990, c. 59, s. 349; 2017, c. 29, s. 201.
1049.2.5. Where an investment fund states falsely in its final prospectus or in an application for an exemption from filing a prospectus that the issued securities can be included in a stock savings plan described in the second paragraph of section 965.2, the fund administrator or trustee incurs a penalty equal to 25% of the adjusted cost that would be determined under section 965.6.0.3 if the statement of the investment fund were true, of each security of the issue distributed in Québec to an individual other than a trust.
1988, c. 4, s. 133; 1989, c. 5, s. 226; 1990, c. 59, s. 349.
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