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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1120r4
Disposition versions

Full text
1120R4. For the purposes of paragraph b of section 1120R1 and subject to section 1120R5, a group of persons is deemed to be one person for the purposes of the computing of the number of persons who hold a class of units of a trust if such group holds not less than one block of units, within the meaning of section 1120R3, of such class and if the units of that class have in the aggregate a fair market value of not less than $500.
s. 1120R4; O.C. 1981-80, s. 1120R4; R.R.Q., 1981, c. I-3, r. 1, s. 1120R4; O.C. 134-2009, s. 1.
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