86.The amounts paid by the company for the purchase of the issued and allotted shares of its capital stock in accordance with this Act shall not be a distribution of surplus earnings contemplated by any fiscal law within the meaning of the Tax Administration Act (chapter A-6.002).
86.The amounts paid by the company for the purchase of the issued and allotted shares of its capital stock in accordance with this Act shall not be a distribution of surplus earnings contemplated by any fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).