I-3 - Taxation Act

Section 965.9.1.1 Disposition versions

2017-12-07

965.9.1.1. (Repealed).

1988, c. 4, s. 94; 1990, c. 7, s. 100; 1993, c. 64, s. 105; 1997, c. 3, s. 71; 1999, c. 83, s. 134; 2001, c. 7, s. 169; 2017, c. 29, s. 166.

2006-03-01

965.9.1.1. A share also qualifies for a stock savings plan if

(a)  it is acquired by an investment fund in a distribution of shares for which an exemption from filing a prospectus is provided under section 51 of the Securities Act (chapter V-1.1);

(b)  without reference to paragraphs d, d.1, e and g of section 965.7, the share would be a qualifying share; and

(c)  (paragraph repealed);

(d)  it is issued by a qualified corporation having common shares of its capital stock carrying voting rights that were listed on a Canadian stock exchange after 5 July 1973, or that were or are, after that date, the object of a distribution under the conditions provided for in subparagraph 1 of the second paragraph of section 68 of the Securities Act or in subparagraph 1 of the first paragraph of section 338 of the said Act or, after the same date, that were distributed in accordance with an authorization granted by the Régie de l’électricité et du gaz before 22 June 1979.

1988, c. 4, s. 94; 1990, c. 7, s. 100; 1993, c. 64, s. 105; 1997, c. 3, s. 71; 1999, c. 83, s. 134; 2001, c. 7, s. 169.