I-3 - Taxation Act

Full text
965.9.7.0.2. (Repealed).
1990, c. 7, s. 106; 1992, c. 1, s. 111; 1997, c. 3, s. 71; 2002, c. 45, s. 521; 2003, c. 9, s. 141; 2004, c. 37, s. 90; 2017, c. 29, s. 166.
965.9.7.0.2. Section 965.9.7.0.1 does not apply to a share issued in a particular year by a corporation that has certified, in accordance with the first paragraph of section 965.24.2, that on 30 June in the year preceding that particular year, as a result of a transaction other than a particular transaction referred to in section 965.11.19.1 in respect of which the corporation was not bound to meet the requirement mentioned in the second paragraph of any of sections 965.11.11, 965.11.13 and 965.11.17, the corporation would not have been a qualified corporation by reason of the first paragraph of any of sections 965.11.11, 965.11.13 and 965.11.17 if that first paragraph had applied on that date and if, during the period beginning on 1 July in the year preceding the particular year and ending on 31 December in that year, the corporation met, with reference to section 965.11.19.1, the requirement mentioned in the second paragraph of any of sections 965.11.11, 965.11.13 and 965.11.17 in relation to that transaction, and transmitted to the Autorité des marchés financiers and to the Minister, on or before 31 December in the year preceding the particular year, a written notice certifying that it had met that requirement.
1990, c. 7, s. 106; 1992, c. 1, s. 111; 1997, c. 3, s. 71; 2002, c. 45, s. 521; 2003, c. 9, s. 141; 2004, c. 37, s. 90.