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I-3 - Taxation Act
Section 1049.10.2
Disposition versions
1049.10.2. For the purposes of sections 1049.6, 1049.10 and 1049.10.1, where a shareholder of a Québec business investment company, within the meaning of paragraph f of section 965.29, is a trust governed by a registered retirement savings plan or a registered retirement income fund, the annuitant, within the meaning of paragraph b of section 905.1 or paragraph d of section 961.1.5, as the case may be, under the plan or fund is deemed to be also a shareholder of the company.
