6 Matching Annotations
- Jul 2019
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laws-lois.justice.gc.ca laws-lois.justice.gc.ca
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(iii) if the particular time is after March 31, 1977, an amount equal to the paid-up capital in respect of that class of shares at the particular time, computed without reference to the provisions of this Act except subsections 51(3) and 66.3(2) and (4), sections 84.1 and 84.2, subsections 85(2.1), 85.1(2.1) and (8), 86(2.1), 87(3) and (9), paragraph 128.1(1)(c.3), subsections 128.1(2) and (3), section 135.2, subsections 138(11.7), 139.1(6) and (7), 148(7), 192(4.1) and 194(4.1) and sections 212.1 and 212.3,
- Basic PUC computation for a class of shares
- PUC for any particular share is calculated in paragraph (a)
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laws-lois.justice.gc.ca laws-lois.justice.gc.ca
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84(3), (4) or (4.1)
Each of these sections apply only to a corporation resident in Canada or a public corporation.
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laws-lois.justice.gc.ca laws-lois.justice.gc.ca
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84(3) or 84(4)
Both of these only apply to corporations resident in Canada.
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laws-lois.justice.gc.ca laws-lois.justice.gc.ca
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66.3(2)
Exploration and development shares
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51(3)
PUC computation in s.51, convertible property
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(iii) if the particular time is after March 31, 1977, an amount equal to the paid-up capital in respect of that class of shares at the particular time, computed without reference to the provisions of this Act except subsections 51(3) and 66.3(2) and (4), sections 84.1 and 84.2, subsections 85(2.1), 85.1(2.1) and (8), 86(2.1), 87(3) and (9), paragraph 128.1(1)(c.3), subsections 128.1(2) and (3), section 135.2, subsections 138(11.7), 139.1(6) and (7), 148(7), 192(4.1) and 194(4.1) and sections 212.1 and 212.3,
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