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I-3 - Taxation Act
Section 745.4
Disposition versions
745.4. For the purposes of the definition of “synthetic equity arrangement” in section 1, paragraphs c and d of the definition of “dividend rental arrangement” in that section and sections 740.4.2, 740.4.3 and 745.3, an arrangement that reflects the fair market value of more than one type of identical share, within the meaning of section 745.3, is considered to be a separate arrangement with respect to each type of identical share the value of which the arrangement reflects.
