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 1049.1.0.5
Disposition versions

Full text
1049.1.0.5. (Repealed).
1992, c. 1, s. 183; 1993, c. 64, s. 176; 1997, c. 3, s. 71; 2003, c. 9, s. 372; 2017, c. 29, s. 201.
1049.1.0.5. Where a corporation issues a share and does not take the appropriate measures to inform the first purchaser or the dealer with whom the first purchaser has made a stock savings plan arrangement, the corporation is liable to a penalty equal to 25% of the adjusted cost determined under section 965.6 of such share distributed in Québec to an individual other than a trust, to an investment group or to an investment fund.
1992, c. 1, s. 183; 1993, c. 64, s. 176; 1997, c. 3, s. 71; 2003, c. 9, s. 372.
© Gouvernement du Québec