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I-3 - Taxation Act

Section 965.9.8.6
Disposition versions

Full text
965.9.8.6. (Repealed).
1992, c. 1, s. 113; 2005, c. 1, s. 205; 2017, c. 29, s. 166.
965.9.8.6. For the purposes of section 965.9.8.5, where the use, as stated in the final prospectus or as may be inferred therefrom, of part or all of the proceeds of a non-guaranteed convertible security issue is either the repayment of borrowed money, or of any other debt, contracted within a reasonable period of time before or after the date of the receipt for the final prospectus, or the redemption of shares or of any other securities issued within such period of time to pay for the acquisition of shares or of any other negotiable instruments, the use of that part or all of the proceeds of the issue is deemed to be a payment for such an acquisition.
1992, c. 1, s. 113; 2005, c. 1, s. 205.
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