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, r. 1 - Regulation respecting the Taxation Act

Section 359.1r2
Disposition versions

Full text
359.1R2. For the purposes of the first paragraph of section 359.1 of the Act, a share referred to in sections 395R1 to 395R3 is a prescribed share, unless it is a share of the capital stock of a corporation that is a new share.
s. 359.1R2; O.C. 91-94, s. 11; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
© Gouvernement du Québec