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I-3 - Taxation Act

Section 1049.14.13
Disposition versions

Full text
1049.14.13. If a mutual fund states falsely in its final prospectus that the issued securities can be included in a stock savings plan II described in paragraph b of section 965.56, the mutual fund manager or trustee incurs a penalty equal to 25% of the adjusted cost that would be determined under section 965.124 if the statement of the mutual fund were true, of each security of the issue distributed in Québec to an individual.
2006, c. 13, s. 202; 2010, c. 5, s. 176.
1049.14.13. If a mutual fund states falsely in its final prospectus that the issued securities can be included in an SME growth stock plan described in paragraph b of section 965.56, the mutual fund manager or trustee incurs a penalty equal to 25% of the adjusted cost that would be determined under section 965.124 if the statement of the mutual fund were true, of each security of the issue distributed in Québec to an individual.
2006, c. 13, s. 202.
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