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I-3 - Taxation Act

Section 725.3.1
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725.3.1. Where section 725.3 applies in respect of a share that an individual has acquired under an agreement referred to in section 48 and entered into with a corporation that was a qualified corporation for the calendar year that includes the time at which the individual acquired rights under the agreement in relation to the acquisition of the share, it is to be read as if “25%” in the portion before paragraph a were replaced by “50%”.
2009, c. 15, s. 112; 2017, c. 1, s. 171.
725.3.1. When section 725.3 applies in respect of a share of the capital stock of a corporation that is a qualified corporation for a particular calendar year that includes the time at which an individual acquires rights under an agreement referred to in section 48 to acquire the share, it is to be read as if “25%” in the portion before paragraph a was replaced by “50%”.
2009, c. 15, s. 112.
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