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I-3 - Taxation Act
Section 965.111
Disposition versions
965.111. The share to which section 965.110 refers is
(a) a share that is a fractional share; or
(b) a share that can, under the conditions pertaining to its issue, be redeemed by the issuing corporation or purchased by anyone, directly or indirectly, in any manner whatever, and that was not received as part of a large distribution of surplus or as a result of a transaction referred to in any of sections 301, 536, 541 and 544, in relation to a share meeting, at the time of its issue, the requirement of paragraph b of section 965.74 or in relation to any share substituted for such a share.
