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

Section 360r93
Disposition versions

Full text
360R93. For the purposes of section 360R90, the expenditures described therein do not include the expenditures incurred out of the amounts collected by reason of the exercise, after 10 December 1986, of a right related to the acquisition of a particular share or any share substituted for such a particular share.
s. 360R55.3; O.C. 1746-88, s. 5; O.C. 134-2009, s. 1.
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