Income Tax Regulations (C.R.C., c. 945)
Full Document:
- HTMLFull Document: Income Tax Regulations (Accessibility Buttons available) |
- XMLFull Document: Income Tax Regulations [5514 KB] |
- PDFFull Document: Income Tax Regulations [7931 KB]
Regulations are current to 2026-03-17 and last amended on 2025-09-19. Previous Versions
4801.02 For the purposes of the definition eligible business entity in subsection 204.8(1), clause 204.82(2.2)(d)(i)(B) and paragraph 204.82(6)(a) of the Act, a corporation registered under Part III.1 of the Community Small Business Investment Funds Act, chapter 18 of the Statutes of Ontario, 1992, is a prescribed corporation.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/2001-216, s. 5
Page Details
- Date modified: