515. Return of allotment by unlimited company allotting new class of shares
(1) This section applies to an unlimited company that allots shares of a class with rights that are not in all respects uniform with shares previously allotted.
(2) The company must, within one month of making such an allotment, deliver to the Registrar for registration a return of the allotment.
(3) The return must contain the prescribed particulars of the rights attached to the shares.
(4) For the purposes of this section shares are not to be treated as different from shares previously allotted by reason only that the former do not carry the same rights to dividends as the latter during the 12 months immediately following the former's allotment.