Eligible shares must be acquired directly by the investor.

Eligible shares must be acquired directly by the investor.

The eligible small business corporation shares have the following characteristics:

With respect to eligible shares issued before 2015:

A single payment equal to the value of the eligible shares.

A single payment equal to the value of the eligible shares.

Dividend reinvestment option: holders of eligible shares reinvest cash dividends paid on eligible shares;

192 - PART VII - Refundable Tax on Corporations Issuing Qualifying Shares

The self-governance rules are indicative of allowable actions for the first content item in other devices.

Exchange your shares and receive a Quebec tax credit worth 10% of the value of the exchanged shares

shares that qualify as Canadian securities or prescribed securities, if they are not qualified small business corporation shares or qualified family farm or fishing corporation shares

for activities eligible under the framework programme of the European Community for research, technological development and demonstration activities.

(iii) no amount in respect of the receipt of the eligible shares is included;

(iii) no amount in respect of the receipt of the eligible shares is included;

The tax deferral that applies to patronage dividends paid to members by an eligible agricultural cooperative in the form of eligible shares is extended for five years, so that it will apply in respect of eligible shares issued before 2021.