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I-3 - Taxation Act

Section 555.2.1
Disposition versions

Full text
555.2.1. For the purposes of sections 550.3 and 550.5, a share of the particular corporation issued to a shareholder in consideration for the disposition of a share of any class of the capital stock of a predecessor corporation is deemed to be a share of any class of the capital stock of the new corporation that was issued in consideration for the disposition of a share of any class of the capital stock of a predecessor corporation by that shareholder.
1993, c. 16, s. 218; 1997, c. 3, s. 71.
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