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I-3 - Taxation Act
Section 776.1.37
Disposition versions
776.1.37. For the purposes of this Title and Part III.6.7, where a qualified investor has an eligible investment for a taxation year in a particular corporation in relation to an authorized investment certificate, the particular corporation is amalgamated with one or more other corporations, and the qualified investor receives a share of the capital stock of the corporation resulting from the amalgamation (in this section referred to as the “new share”) in exchange for a share of the capital stock of the particular corporation that was acquired in connection with the eligible investment (in this section referred to as the “exchanged share”), the new share is deemed to be the same share as the exchanged share, provided the new share is a common share having full voting rights under all circumstances and the qualified investor receives no other consideration for the new share.
