1029.8.9.0.1.1. An individual who is a member of a partnership shall not be deemed to have paid to the Minister his portion of an amount referred to in section 1029.8 or 1029.8.7 unless a favourable advance ruling has been given by the Ministère du Revenu to the effect that the objectives of Divisions II and II.1 and, where applicable, the formalities provided for in the Securities Act (chapter V-1.1) in respect of the financing have been complied with.
1993, c. 64, s. 147; 1997, c. 3, s. 71.