I-3 - Taxation Act

Full text
1029.8.36.59.36. (Repealed).
2013, c. 10, s. 121; 2021, c. 18, s. 124.
1029.8.36.59.36. The eligible issue expenses incurred for a taxation year must be attributable to a public share issue that, before the receipt for a final prospectus was obtained, was the subject of a favourable advance ruling by the Minister to the effect that it complies with the objectives of Title VI.5 of Book VII.
2013, c. 10, s. 121.