I-3 - Taxation Act

Section 725.5.6 Disposition versions

2022-06-08

725.5.6. Where two or more agreements to sell or issue securities are entered into at the same time and the particular qualifying person referred to in paragraph a of section 725.5.2 designates the order of the agreements, in accordance with subsection 1.42 of section 110 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), then the agreements are deemed to have been entered into in that order for the purposes of subparagraph ii of subparagraph b of the third paragraph of section 725.5.3.

2022, c. 23, s. 42.