I-3 - Taxation Act

Full text
725.5.7. Section 725.5.8 applies in respect of a taxpayer’s right to acquire a security under an agreement if
(a)  section 725.5.3 applies to the taxpayer in respect of the agreement;
(b)  the security is not a non-qualified security; and
(c)  a payment is made to or for the benefit of the taxpayer for the taxpayer’s transfer or disposition of the right.
2022, c. 23, s. 42.