Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 965.6.0.2
Disposition versions

Full text
965.6.0.2. (Repealed).
1987, c. 21, s. 46; 1988, c. 4, s. 87; 2017, c. 29, s. 166.
965.6.0.2. For the purposes of section 965.6, the adjusted cost of a qualifying share acquired by an individual, an investment group or an investment fund by exercising a subscription right conferred as part of a public share issue in respect of which the receipt for the final prospectus or an exemption from filing a prospectus was granted after 1 May 1986 shall be computed as though the date of the receipt for the final prospectus or of the exemption from filing a prospectus were in the year in which the share was acquired.
1987, c. 21, s. 46; 1988, c. 4, s. 87.
© Gouvernement du Québec