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I-3 - Taxation Act
Section 725.5.4
Disposition versions
725.5.4. Where the particular qualifying person referred to in paragraph a of section 725.5.2 designates, in accordance with subsection 1.4 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), one or more securities to be sold or issued under an agreement as non-qualified securities, those securities are deemed to be non-qualified securities for the purposes of this Title.
