Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 965.9.8.6
Disposition versions

Full text
965.9.8.6. (Repealed).
1992, c. 1, s. 113; 2005, c. 1, s. 205; 2017, c. 29, s. 166.
965.9.8.6. For the purposes of section 965.9.8.5, where the use, as stated in the final prospectus or as may be inferred therefrom, of part or all of the proceeds of a non-guaranteed convertible security issue is either the repayment of borrowed money, or of any other debt, contracted within a reasonable period of time before or after the date of the receipt for the final prospectus, or the redemption of shares or of any other securities issued within such period of time to pay for the acquisition of shares or of any other negotiable instruments, the use of that part or all of the proceeds of the issue is deemed to be a payment for such an acquisition.
1992, c. 1, s. 113; 2005, c. 1, s. 205.
© Gouvernement du Québec