Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 965.9.1.0.7
Disposition versions

Full text
965.9.1.0.7. (Repealed).
1997, c. 85, s. 211; 1999, c. 83, s. 273; 2017, c. 29, s. 166.
965.9.1.0.7. For the purposes of subparagraph i of paragraph b of section 965.9.1.0.4.2 or 965.9.1.0.5 where that subparagraph refers to paragraph c of section 965.7, a preferred share that would, were it not for this section, be a qualifying share by reason of the fact that it would meet the requirements of the said paragraph b if the conditions pertaining to its issue did not contain, except in the case provided for in section 965.9.1.0.8, a stipulation to the effect that it is purchasable or redeemable, is deemed to be a qualifying preferred share if the sole purpose of the stipulation is to meet the requirements of an Act or the regulations governing a sector of activity.
1997, c. 85, s. 211; 1999, c. 83, s. 273.
© Gouvernement du Québec