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I-3, r. 1 - Regulation respecting the Taxation Act
Section 577.1r1
Disposition versions
577.1R1. The reorganization referred to in section 577.1 of the Act is that of the corporation mentioned in section 577.1R2 which took place on 1 January 1984 and in respect of which common shares of the capital stock of the regional holding companies mentioned in section 577.1R3 were distributed to the shareholders of the corporation on the basis of one share of the capital stock in each of those regional holding companies for every 10 shares of the capital stock of the corporation held at that time.
