Administrative Policy
ATR-22R (14 April 89)
S.26(27) does not apply to a change of common shares into special shares pursuant to a s. 86 reorganization of a pre-1972 company, where the shareholder had acquired its common shares after 1971.
S.26(27) does not apply to a change of common shares into special shares pursuant to a s. 86 reorganization of a pre-1972 company, where the shareholder had acquired its common shares after 1971.