I.O.S. Income Tax Remission Order (C.R.C., c. 770)

2 (1) In this Order,

Act

Act means the Income Tax Act; (Loi)

I.O.S.

I.O.S. means

• (a) I.O.S. Ltd.,

• (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:

  • (i) Fund of Funds Limited,

  • (ii) I.O.S. Growth Fund Limited,

  • (iii) Fund of Funds Sterling Limited,

  • (iv) I.I.T., an International Investment Trust, and

  • (v) Investment Properties International Limited, and

• (c) any corporation, trust, legal or other entity now existing or hereafter created by law or otherwise that acquires the assets of any corporation, trust or affiliate or other entity referred to in paragraph (b); (I.O.S.)

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.