I-3 - Taxation Act

Section 965.6.10 Disposition versions

2017-12-07

965.6.10. (Repealed).

1987, c. 21, s. 47; 1990, c. 7, s. 93; 1995, c. 63, s. 102; 1997, c. 3, s. 71; 2002, c. 70, s. 185; 2004, c. 21, s. 225; 2017, c. 29, s. 166.

2006-03-01

965.6.10. An eligible employee of a holding company which is a subsidiary of an insurer within the meaning of paragraph a of section 1 of the Act respecting insurance (chapter A-32) also means any individual resident in Québec who is an employee of a mutual insurance company, within the meaning of paragraph c of section 1 of the Act respecting insurance or a mutual general insurance company incorporated under a special Act of Québec, which owns, directly or indirectly, not less than 90% of the shares of the issued capital stock of the corporation having full voting rights under all circumstances, and who, immediately before the acquisition of the shares of the corporation, holds directly, indirectly or with related persons who are not employees of the corporation or of such a company, less than 5% of the shares of the capital stock of the corporation.

1987, c. 21, s. 47; 1990, c. 7, s. 93; 1995, c. 63, s. 102; 1997, c. 3, s. 71; 2002, c. 70, s. 185; 2004, c. 21, s. 225.