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I-3 - Taxation Act

Section 785.3.1
Disposition versions

Full text
785.3.1. For the purposes of sections 772.9.2 to 772.9.4, subparagraph iv of subparagraph b of the first paragraph of section 785.2 and sections 785.2.2 to 785.2.4, 1033.2 and 1033.7, if, in a transaction to which any of sections 301 to 301.2, 537, 540.6 and 541 to 555.4 apply, a person acquires a share (in this section referred to as the “new share”) in exchange for another share or an investment in a SIFT wind-up entity (in this section referred to as the “old security”), the person is deemed not to have disposed of the old security, and the new share is deemed to be the same security as the old security.
2004, c. 8, s. 157; 2005, c. 23, s. 121; 2010, c. 25, s. 90; 2015, c. 24, s. 115.
785.3.1. For the purposes of sections 772.9.2 to 772.9.4, 785.2.2 to 785.2.4, 1033.2 and 1033.7, if, in a transaction to which any of sections 301 to 301.2, 537, 540.6 and 541 to 555.4 apply, a person acquires a share (in this section referred to as the “new share”) in exchange for another share or an investment in a SIFT wind-up entity (in this section referred to as the “old security”), the person is deemed not to have disposed of the old security, and the new share is deemed to be the same security as the old security.
2004, c. 8, s. 157; 2005, c. 23, s. 121; 2010, c. 25, s. 90.
785.3.1. For the purposes of sections 772.9.2 to 772.9.4, 785.2.2 to 785.2.4, 1033.2 and 1033.7, where, in a transaction to which any of sections 301 to 301.2, 537 and 541 to 555.4 apply, a person acquires a share, in this section referred to as the “new share”, in exchange for another share, in this section referred to as the “old share”, the person is deemed not to have disposed of the old share, and the new share is deemed to be the same share as the old share.
2004, c. 8, s. 157; 2005, c. 23, s. 121.
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