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C-6.1 - Act constituting Capital régional et coopératif Desjardins
Section 19.0.0.4
Disposition versions
19.0.0.4. For the purpose of including an investment made after 31 December 2023 in a class provided for in section 19.0.0.2, the following rules apply:
(1) the mere fact that such an investment entails a security does not prevent it from being included in the class provided for in subparagraph 1 of the first paragraph of that section to the extent that it is part of a financing package, in which Fonds de transfert d’entreprise du Québec, s.e.c. participates, for the succession of an entity; and
(2) where such an investment is made in the real estate sector in relation to a new or substantially renovated income-producing immovable situated in Québec, it may only be included in the class provided for in subparagraph 3 of the first paragraph of that section.
