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

Section 359.1r7
Disposition versions

Full text
359.1R7. For the purposes of the first paragraph of section 359.1 of the Act, a share that may be the subject of an SME growth stock plan described in section 965.56 of the Act is a prescribed share.
s. 359.1R7; O.C. 91-94, s. 11; O.C. 1149-2006, s. 21; O.C. 134-2009, s. 1; O.C. 117-2019, s. 13.
359.1R7. For the purposes of the first paragraph of section 359.1 of the Act, a share that may be the subject of a stock savings plan described in section 965.2 of the Act or an SME growth stock plan described in section 965.56 of the Act is a prescribed share.
s. 359.1R7; O.C. 91-94, s. 11; O.C. 1149-2006, s. 21; O.C. 134-2009, s. 1.
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