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I-3 - Taxation Act

Section 1049.1.1
Disposition versions

Full text
1049.1.1. (Repealed).
1988, c. 4, s. 130; 1990, c. 7, s. 174; 1997, c. 3, s. 71; 1999, c. 83, s. 273; 2001, c. 7, s. 169; 2017, c. 29, s. 201.
1049.1.1. Where a corporation makes a public issue of shares with the stipulation that they can be included in a stock savings plan and where the shares are not listed on a Canadian stock exchange within 60 days of the date of the receipt for the final prospectus or the exemption from filing a prospectus in respect of their issue, the corporation incurs a penalty equal to 25% of the adjusted cost, determined under section 965.6, of each share of the issue distributed in Québec to an individual other than a trust, to an investment group or to an investment fund.
1988, c. 4, s. 130; 1990, c. 7, s. 174; 1997, c. 3, s. 71; 1999, c. 83, s. 273; 2001, c. 7, s. 169.
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