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

Section 1120r5
Disposition versions

Full text
1120R5. For the purposes of the computation in section 1120R4,
(a)  no person may be included in more than one group;
(b)  no person may be included in a group if the person holds one or more than one block of units, within the meaning of section 1120R3, of that class and if the units of that class have an aggregate fair market value of not less than $500; and
(c)  the membership of each group is determined in the manner that results in the greatest possible number of groups.
s. 1120R5; O.C. 1981-80, s. 1120R5; R.R.Q., 1981, c. I-3, r. 1, s. 1120R5; O.C. 134-2009, s. 1.
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