Advanced Search

• 2 (1) In this Order,

  I.O.S.

  I.O.S. means

  • [...]

  • (b) any corporation, trust, legal or other entity directly or indirectly controlled by or affiliated with I.O.S. as of July 29, 1973, or subsequent thereto or hereafter, including the following:

    [...]

  liquidator

  liquidator means

  • (a) any person appointed under the laws of Canada or a province as a liquidator, receiver or trustee of I.O.S.,

  • (b) any person, including a director, officer, employee or agent of a corporation, trust, legal or other entity referred to in paragraphs (b) and (c) of the definition “I.O.S.”, appointed by a liquidator who acts as agent or trustee on behalf of any liquidator, receiver or trustee referred to in paragraph (a), and

  • (c) any person, ordinarily resident in Canada, who acts as agent or trustee on behalf of any liquidator, receiver of trustee of I.O.S. other than a liquidator, receiver or trustee referred to in paragraph (a). (liquidateur)

• (2) Unless otherwise provided in this Order, words and expressions used in this Order have the same meaning as in the Income Tax Act.

1 This Order may be cited as the I.O.S. Income Tax Remission Order.