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I-3 - Taxation Act

Section 965.6.10.1
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Full text
965.6.10.1. (Repealed).
1990, c. 7, s. 94; 1997, c. 3, s. 71; 2004, c. 21, s. 225; 2017, c. 29, s. 166.
965.6.10.1. A stock ownership plan may provide that an eligible employee of a corporation also designates any individual resident in Québec who is an employee of a subsidiary more than 50% of the shares of the issued capital stock of which having full voting rights under all circumstances are owned directly or indirectly by the corporation, or of a company referred to in section 965.6.10 which owns, directly or indirectly, more than 50% of the shares of the issued capital stock of the corporation having full voting rights under all circumstances and who, immediately before the acquisition of the shares, holds directly, indirectly or with related persons who are not employees of the corporation or of such a subsidiary or company, less than 5% of the shares of the issued capital stock of the corporation.
1990, c. 7, s. 94; 1997, c. 3, s. 71; 2004, c. 21, s. 225.
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