Income Tax Regulations
Version of section 5600 from 2011-09-22 to 2013-12-11:
5600 For the purpose of section 86.1 of the Act, the following distributions of shares are prescribed:
(a) the distribution by Active Biotech AB, on May 10, 1999, of shares of Wilhelm Sonesson AB;
(b) the distribution by Orckit Communications Ltd., on June 30, 2000, of shares of Tioga Technologies Ltd; and
(c) the distribution by Electrolux AB, on June 12, 2006, of shares of Husqvarna AB.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/94-686, s. 48
- SOR/2004-82, s. 2
- SOR/2011-188, s. 22
- Date modified: