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I-3 - Taxation Act
Section 965.11.21
Disposition versions
965.11.21. (Repealed).
2002, c. 40, s. 92; 2017, c. 292017, c. 29, s. 166.
965.11.21. For the purposes of this Title, “qualified corporation” does not include a particular corporation that results from the amalgamation of a qualified legal person, within the meaning of the Act respecting Québec business investment companies (chapter S-29.1), which benefited from a qualified investment referred to in section 1049.4 and the Québec business investment company, within the meaning of that Act, that made the investment as part of a transaction referred to in subparagraph b of the second paragraph of section 1049.4, or another corporation that results from the amalgamation of corporations to which the particular corporation is a party, where the final prospectus or the exemption from filing a prospectus relating to a share issue, a convertible security issue or a non-guaranteed convertible security issue is granted to the particular corporation or the other corporation, as the case may be, after the date of the transaction and before the expiry of 24 months following the acquisition of the investment by the Québec business investment company.
