I-3 - Taxation Act

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555.2.2. For the purposes of section 550.6, a right listed on a designated stock exchange to acquire a share of a class of the capital stock of the particular corporation is deemed to be a right listed on such a stock exchange to acquire a share of a class of the capital stock of the new corporation.
1993, c. 16, s. 218; 1997, c. 3, s. 71; 2001, c. 7, s. 56; 2010, c. 5, s. 50.
555.2.2. For the purposes of section 550.6, a right listed on a Canadian stock exchange to acquire a share of a class of the capital stock of the particular corporation is deemed to be a right listed on a Canadian stock exchange to acquire a share of a class of the capital stock of the new corporation.
1993, c. 16, s. 218; 1997, c. 3, s. 71; 2001, c. 7, s. 56.