Section 237.8 — Canada Business Corporations Act: Court determines value

The court shall determine the value of all or any part of a financial interest that is subject to resale restrictions or for which there is no organized market. The Governor in Council may establish factors that the court may take into account in determining value under subsection (1). The Statutory Instruments Act does not apply to the factors referred to in subsection (2), but the factors shall be published in Part I of the Canada Gazette .