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  1. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 270)
    Marginal note:Definitions
    •  (1) The following definitions apply in this Part.

      participating jurisdiction

      participating jurisdiction  means

      • [...]

      • (b) each jurisdiction identified as a participating jurisdiction by the Minister on the Internet website of the Canada Revenue Agency or by any other means that the Minister considers appropriate. (juridiction partenaire)

    [...]


  2. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 262)
    Marginal note:Authority to designate stock exchange
    • [...]

    • Marginal note:Publication

      (4) The Minister of Finance shall cause to be published, by posting on the Internet website of the Department of Finance or by any other means that the Minister of Finance considers appropriate, the names of those stock exchanges, or parts of stock exchanges, as the case may be, that are or at any time were designated under subsection (1).

    [...]


  3. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 244.1)

     The following definitions apply in this Part.

    casino

    casino  means

    • [...]

    • (b) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment referred to in subparagraph (a)(ii);

    [...]



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