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I-3 - Taxation Act

Section 776.1.1.1
Disposition versions

Full text
776.1.1.1. If an amount is paid for the purchase, in a period specified in the second paragraph, of a share referred to in paragraph b of section 776.1.1, that section is to be read in respect of that share as if the percentage of 15% in that section were replaced by a percentage of 25%.
The period to which the first paragraph refers begins on 1 June 2009 and ends on 31 May 2015.
2010, c. 5, s. 75; 2013, c. 10, s. 61.
776.1.1.1. If an amount is paid for the purchase, in a period specified in the second paragraph, of a share referred to in paragraph b of section 776.1.1, that section is to be read in respect of that share as if the percentage of 15% in that section were replaced by a percentage of 25%.
The period to which the first paragraph refers begins on 1 June 2009 and ends on the last day of the taxation year of the corporation governed by the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2) in which the paid-up capital in respect of the shares of its capital stock first reaches 1.25 billion dollars.
2010, c. 5, s. 75.
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