Related Measures The "non-qualifying securities" rules were introduced in 1997 to address certain issues in respect of the donation of securities, including the shares of a private corporation with which the donor does not deal at arm’s length.
Le régime relatif aux titres excédentaires s’appliquera à l’égard de la première année d’imposition de toutes les fondations privées qui commence à compter du 19 mars 2007.