I-3 - Taxation Act

Section 965.19.2 Disposition versions

2017-12-07

965.19.2. (Repealed).

1986, c. 15, s. 144; 1987, c. 21, s. 60; 1989, c. 5, s. 185; 1990, c. 7, s. 126; 1992, c. 1, s. 126; 2003, c. 9, s. 152; 2017, c. 29, s. 166.

2006-03-01

965.19.2. For the purposes of sections 965.18 and 965.19, where an individual referred to in those sections is a member of an investment group and that group acquired and included, at a particular time, a qualifying share, a valid share or a qualifying non-guaranteed convertible security in a stock savings plan under which it is a beneficiary, the share or the non-guaranteed convertible security, as the case may be, constitutes, up to the amount of the individual’s interest in the investment group indicated in the declaration filed with the dealer or, where such is the case, determined in paragraph c of section 965.6.5 or paragraph b of section 965.6.6, a share or a non-guaranteed convertible security, as the case may be, acquired and included at the same time in a stock savings plan under which the individual is a beneficiary.

1986, c. 15, s. 144; 1987, c. 21, s. 60; 1989, c. 5, s. 185; 1990, c. 7, s. 126; 1992, c. 1, s. 126; 2003, c. 9, s. 152.