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I-3 - Taxation Act

Section 965.9.8.3
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Full text
965.9.8.3. (Repealed).
1992, c. 1, s. 113; 2017, c. 29, s. 166.
965.9.8.3. For the purposes of paragraph e of section 965.9.8.1 where that paragraph refers to paragraph c of section 965.7, a non-guaranteed convertible security that would otherwise be a qualifying non-guaranteed convertible security if the conditions pertaining to its issue did not contain, except in the case provided for in section 965.9.8.4, a stipulation to the effect that it is purchasable or redeemable is deemed to be a qualifying non-guaranteed convertible security if the sole purpose of the stipulation is to meet the requirements of an Act or the regulations governing a sector of activity.
1992, c. 1, s. 113.
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