Section 88 Circular pdf

The Section 88 rollover can only be used where the parent owns at least 90% of each class of the subsidiary's shares

1; 88-225, S 1, 14; 89-245, S 1; 89-360, S 8, 45; 89-369, S 1; June 91-1 substituted “one thousand” for “five hundred” in Subsec ;

ones888 Every person commits an offence who carries or possesses a weapon, an imitation of a weapon, a prohibited device or any ammunition or

oneonebet 888 Any persons who assemble together, to the number of three or more, under any of the following circumstances‐ bearing or wearing or having amongst them