I-3 - Taxation Act

Section 965.88 Disposition versions

2010-04-20

965.88. A corporation may obtain a designation of eligibility for the list of the Autorité des marchés financiers in respect of a share of a class of its capital stock if it files an application with the Minister in the prescribed form containing prescribed information, on which a director of the corporation shall certify that the following conditions are satisfied on the date of the application:

(a)  the share is listed on a designated stock exchange located in Canada and meets the requirements of paragraphs a to c of section 965.74; and

(b)  the corporation would meet the requirements set out in section 965.90 or 965.94 if, in those sections, “on the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “on the date of the application filed with the Minister” and if, in subparagraph d of the first paragraph of section 965.94, “before the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “before the date of the application filed with the Minister”.

The corporation shall enclose a description of its capital stock and its consolidated and non-consolidated financial statements with the prescribed form referred to in the first paragraph.

2006, c. 13, s. 80; 2006, c. 36, s. 91; 2009, c. 15, s. 175; 2010, c. 5, s. 110.

2009-06-04

965.88. A corporation may obtain a designation of eligibility for the list of the Autorité des marchés financiers in respect of a share of a class of its capital stock if the Ministère du Revenu gives a favourable advance ruling in relation to that designation, confirming that the following conditions are satisfied on the date of the application for an advance ruling:

(a)  the share is listed on a Canadian stock exchange and meets the requirements of paragraphs a to c of section 965.74; and

(b)  the corporation would meet the requirements set out in section 965.90 or 965.94 if, in those sections, “on the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “on the date of the application for an advance ruling filed with the Ministère du Revenu” and if, in subparagraph d of the first paragraph of section 965.94, “before the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “before the date of the application for an advance ruling filed with the Ministère du Revenu”.

2006, c. 13, s. 80; 2006, c. 36, s. 91; 2009, c. 15, s. 175.

2006-12-06

965.88. A corporation may obtain a designation of eligibility for the list of the Autorité des marchés financiers in respect of a share of a class of its capital stock if the Ministère du Revenu gives a favourable advance ruling in relation to that designation, confirming that the following conditions are satisfied on the date of the application for an advance ruling:

(a)  the share is listed on a Canadian stock exchange and meets the requirements of paragraphs a to c, f and g of section 965.74; and

(b)  the corporation would meet the requirements set out in section 965.90 or 965.94 if, in those sections, “on the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “on the date of the application for an advance ruling filed with the Ministère du Revenu” and if, in subparagraph d of the first paragraph of section 965.94, “before the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “before the date of the application for an advance ruling filed with the Ministère du Revenu”.

2006, c. 13, s. 80; 2006, c. 36, s. 91.

2006-06-13

965.88. A corporation may obtain a designation of eligibility for the list of the Autorité des marchés financiers in respect of a share of a class of its capital stock if the Ministère du Revenu gives a favourable advance ruling in relation to that designation, confirming that the following conditions are satisfied on the date of the application for an advance ruling:

(a)  the share is listed on a Canadian stock exchange and meets the requirements of paragraphs a to c, f and g of section 965.74; and

(b)  the corporation would meet the requirements of section 965.90 if “on the date of the receipt for the final prospectus or of the exemption from filing a prospectus” were replaced by “on the date of the application for an advance ruling filed with the Ministère du Revenu”.

2006, c. 13, s. 80.