I-3 - Taxation Act

Section 965.23.0.1 Disposition versions

2017-12-07

965.23.0.1. (Repealed).

1997, c. 85, s. 220; 1999, c. 83, s. 149; 2017, c. 29, s. 166.

2006-03-01

965.23.0.1. Where, as a result of a transaction provided for in section 301, a qualifying non-guaranteed convertible security included in a stock savings plan is converted into a qualifying share referred to in section 965.9.1.0.3 or 965.9.1.0.4, a preferred share meeting the requirements of paragraph b of section 965.9.1.0.4.2 and included in a stock savings plan is converted into a qualifying share referred to in paragraph a of section 965.9.1.0.4.2 or in section 965.9.1.0.4.3, or a preferred share meeting the requirements of paragraph b of section 965.9.1.0.5 and included in a stock savings plan is converted into a qualifying share referred to in paragraph a of section 965.9.1.0.5 or in section 965.9.1.0.6, the qualifying non-guaranteed convertible security or preferred share is deemed to be withdrawn from the stock savings plan only when a qualifying share issued in replacement of the qualifying non-guaranteed convertible security or preferred share, as the case may be, is withdrawn from the plan.

1997, c. 85, s. 220; 1999, c. 83, s. 149.