I-3 - Taxation Act

Section 998.1 Disposition versions

2006-03-01

998.1. For the purposes of paragraph c.2 of section 998, where it must be determined if a corporation is a corporation all of the shares, and rights to acquire shares, of the capital stock of which were owned by one or more registered pension plans, where there has been a merger, within the meaning of section 544, of corporations, section 549 applies and the shares of the predecessor corporations are deemed to have been altered, in form only, and to be shares of the new corporation.

1980, c. 13, s. 102; 1991, c. 25, s. 164; 1997, c. 3, s. 71.