Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 965.23
Disposition versions

Full text
965.23. (Repealed).
1983, c. 44, s. 37; 1992, c. 1, s. 132; 2017, c. 29, s. 166.
965.23. In the case provided for in the first and second paragraphs of section 965.22, the adjusted cost of each qualifying share or qualifying non-guaranteed convertible security that is split or replaced, or of each new share or non-guaranteed convertible security that is issued, is equal to the adjusted cost of the qualifying share or qualifying non-guaranteed convertible security, as the case may be, that is split or replaced, determined immediately before the splitting or replacement, divided by the number of shares or non-guaranteed convertible securities, as the case may be, resulting from the splitting or replacement.
1983, c. 44, s. 37; 1992, c. 1, s. 132.
© Gouvernement du Québec