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I-3 - Taxation Act

Section 1049.1.3
Disposition versions

Full text
1049.1.3. (Repealed).
1992, c. 1, s. 184; 1997, c. 3, s. 71; 1999, c. 83, s. 273; 2001, c. 7, s. 169; 2017, c. 29, s. 201.
1049.1.3. Where a corporation makes a non-guaranteed convertible security issue, within the meaning of paragraph g.1 of section 965.1, with the stipulation that the non-guaranteed convertible securities may be included in a stock savings plan and where the non-guaranteed convertible securities are not listed on a Canadian stock exchange within 90 days of the date of the receipt for the final prospectus pertaining to their issue, the corporation incurs a penalty equal to 25% of the adjusted cost, determined under section 965.6.0.5, of each non-guaranteed convertible security of the issue distributed in Québec to an individual, other than a trust, to an investment group or to an investment fund.
1992, c. 1, s. 184; 1997, c. 3, s. 71; 1999, c. 83, s. 273; 2001, c. 7, s. 169.
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