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

Section 360r91 Disposition versions

2012-09-01

360R91. Subject to section 360R92, the amounts to which the first paragraph of section 360R90 and subparagraph i of subparagraph d of the third paragraph of that section refer to last are the amounts collected by reason of

(a)  a distribution made in accordance with a final prospectus for which the receipt was issued not later than 10 December 1986;

(b)  a distribution made in accordance with a final prospectus for which the receipt was issued after 10 December 1986, but not later than 31 December 1986, where the receipt for the preliminary prospectus that preceded it was issued not later than 10 December 1986;

(c)  a distribution made before 11 December 1986 under a prospectus exemption under section 48 or 51 of the Securities Act (chapter V-1.1); or

(d)  a distribution made after 10 December 1986 under a prospectus exemption under section 48 of the Securities Act, but not later than 31 December 1986, pursuant to an offering notice or offering memorandum received by the Commission des valeurs mobilières not later than 10 December 1986.

s. 360R55.1; O.C. 1746-88, s. 5; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.