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

Section 1120r3
Disposition versions

Full text
1120R3. In section 1120R1, “block of units” means with respect to any class of units, 100 units if the fair market value of one unit is less than $25, 25 units if it is $25 or more but less than $100, and 10 units if it is $100 or more.
s. 1120R3; O.C. 1981-80, s. 1120R3; R.R.Q., 1981, c. I-3, r. 1, s. 1120R3; O.C. 134-2009, s. 1.
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