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I-3 - Taxation Act

Section 965.9.5
Disposition versions

Full text
965.9.5. (Repealed).
1987, c. 21, s. 50; 1990, c. 7, s. 103; 2005, c. 1, s. 203; 2017, c. 29, s. 166.
965.9.5. For the purposes of section 965.9.4, where the use, as stated in the final prospectus or the application for exemption from filing a prospectus or as may be inferred therefrom, of part or all of the proceeds of a public share issue or of a convertible security issue is the repayment of borrowed money or any other debt, contracted within a reasonable period of time before or after the date of the receipt for the final prospectus or of the exemption from filing a prospectus, or the redemption of shares or of any other securities issued within such period of time, for the payment of shares or any other negotiable instruments, the use of that part or all of the proceeds shall be deemed to be a payment for such an acquisition.
1987, c. 21, s. 50; 1990, c. 7, s. 103; 2005, c. 1, s. 203.
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