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I-3 - Taxation Act

Section 1129.8
Disposition versions

Full text
1129.8. (Repealed).
1992, c. 1, s. 204; 1995, c. 1, s. 184; 1998, c. 16, s. 244; 2017, c. 29, s. 214.
1129.8. The rate to which subparagraph d of the second paragraph of section 1129.7 refers in respect of a non-guaranteed convertible security issue to which a qualifying non-guaranteed convertible security relates is equal to the long-term average weighted bond yield for the provinces as indicated in the Weekly Financial Statistics of the Bank of Canada for the third week preceding that during which
(a)  a favourable advance ruling was granted by the Ministère du Revenu in respect of the issue; or
(b)  the receipt for the final prospectus relating to the issue was granted, where the issue is by means of a simplified prospectus.
The Ministère du Revenu shall confirm the applicable rate in the advance ruling referred to in subparagraph a of the first paragraph.
1992, c. 1, s. 204; 1995, c. 1, s. 184; 1998, c. 16, s. 244.
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