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

Section 570r1
Disposition versions

Full text
570R1. The expression “paid-up capital” in respect of a share, a class of shares or all the shares of the capital-stock of a corporation, at a particular time, means an amount equal to the amount so determined in respect of that share, that class of shares or all of those shares, as the case may be, at the same time and for the same purposes under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 570R1; O.C. 1981-80, s. 570R1; R.R.Q., 1981, c. I-3, r. 1, s. 570R1; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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