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I-3 - Taxation Act

Section 555.2.2.1
Disposition versions

Full text
555.2.2.1. For the purposes of the second paragraph of section 550.7, a share of the particular corporation issued to a shareholder in consideration for a share of any class of the capital stock of a predecessor corporation is deemed to be a share of any class of the capital stock of the new corporation issued to the shareholder by the new corporation on the merger, and an obligation of the particular corporation to issue a share of a class of its capital stock to a person in circumstances described in subparagraph b of the second paragraph of section 550.7 is deemed to be an obligation of the new corporation to issue a share to the person.
2015, c. 24, s. 84.
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