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I-3 - Taxation Act

Section 965.17.4
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965.17.4. (Repealed).
1992, c. 1, s. 123; 1997, c. 3, s. 71; 2017, c. 29, s. 166.
965.17.4. A qualified corporation making a public share issue, a convertible security issue or a non-guaranteed convertible security issue in the period of 365 days following its incorporation is a growth corporation if, on the date of the receipt for the final prospectus or of the exemption from filing a prospectus, it would fulfill the requirements of paragraphs a to d of section 965.17.3 if subparagraph i of paragraph c of that section were read without the words “whose control was acquired by the qualified corporation more than 12 months before that date” and if subparagraph ii of the said paragraph c were read without the words “whose control was acquired by the qualified corporation more than 12 months before that date”.
1992, c. 1, s. 123; 1997, c. 3, s. 71.
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