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I-3 - Taxation Act

Section 716.0.2
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716.0.2. The definitions of “excepted gift” and “non-qualifying security” in the first paragraph of section 752.0.10.1, the third paragraph of that section and sections 752.0.10.16 to 752.0.10.18 apply in respect of a corporation as if the references therein to “an individual” were read as references to “a corporation”, as if the reference therein to “752.0.10.12” were read as a reference to “716” and as if a non-qualifying security of a corporation included a share, other than a share listed on a designated stock exchange, of the capital stock of the corporation.
1999, c. 83, s. 71; 2001, c. 7, s. 169; 2010, c. 5, s. 54; 2012, c. 8, s. 65.
716.0.2. The definitions of “excepted gift” and “non-qualifying security” in the first paragraph of section 752.0.10.1, the second paragraph of that section and sections 752.0.10.16 to 752.0.10.18 apply in respect of a corporation as if the references therein to “an individual” were read as references to “a corporation”, as if the reference therein to “752.0.10.12” were read as a reference to “716” and as if a non-qualifying security of a corporation included a share, other than a share listed on a designated stock exchange, of the capital stock of the corporation.
1999, c. 83, s. 71; 2001, c. 7, s. 169; 2010, c. 5, s. 54.
716.0.2. The definitions of “excepted gift” and “non-qualifying security” in the first paragraph of section 752.0.10.1, the second paragraph of that section and sections 752.0.10.16 to 752.0.10.18 apply in respect of a corporation as if the references therein to “an individual” were read as references to “a corporation”, as if the reference therein to “752.0.10.12” were read as a reference to “716” and as if a non-qualifying security of a corporation included a share, other than a share listed on a Canadian stock exchange or a foreign stock exchange, of the capital stock of the corporation.
1999, c. 83, s. 71; 2001, c. 7, s. 169.
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