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S-29.1, r. 1 - Québec Business Investment Companies Regulation
Section 21.1
Disposition versions
21.1. For the purposes of section 21, where a person acquired a share issued to replace a share being part of a qualified investment that he transferred or exchanged and where, thereafter, through one or more transactions, he acquired another share issued to replace a share being part of a qualified investment or to replace a share issued to replace such share, any share thus acquired is deemed to be a share that has replaced the share being part of a qualified investment.
