965.6.0.2. For the purposes of section 965.6, the adjusted cost of a qualifying share acquired by an individual, an investment group or an investment fund by exercising a subscription right conferred as part of a public share issue in respect of which the receipt for the final prospectus or an exemption from filing a prospectus was granted after 1 May 1986 shall be computed as though the date of the receipt for the final prospectus or of the exemption from filing a prospectus were in the year in which the share was acquired.
1987, c. 21, s. 46; 1988, c. 4, s. 87.