210. Every share of the share capital of a société d’entraide économique that an individual referred to in section 965.7 of the Taxation Act (chapter I-3) received upon the continuance of a union as a société d’entraide économique governed by Title II, is deductible for the taxation year 1982, for the purposes of the deduction referred to in the said section 965.7.
The individual referred to in the said section 965.7 who acquires, in the taxation year 1982, shares of a société d’entraide économique from a registered retirement savings plan of which he is the beneficiary or subscriber, or from a registered home ownership savings plan or deferred profit-sharing plan or from a retirement plan of which he is the beneficiary, may also avail himself, for that taxation year, of the deduction referred to in section 965.7 of the said Act; the shares are deemed, for deduction purposes, to have been acquired at par value.