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Income Tax Regulations

Version of section 5600 from 2015-07-01 to 2017-12-13:


 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;

  • (c) the distribution by Electrolux AB, on June 12, 2006, of shares of Husqvarna AB;

  • (d) the distribution by Fiat S.p.A., on January 1, 2011 to its common shareholders, of common shares of Fiat Industrial S.p.A;

  • (e) the distribution by Foster’s Group Limited, on May 9, 2011 to its common shareholders, of common shares of Treasury Wine Estates Limited;

  • (f) the distribution by Telecom Corporation of New Zealand Limited, on November 30, 2011 to its common shareholders, of common shares of Chorus Limited;

  • (g) the distribution by Tyco International Ltd. of Switzerland, on September 28, 2012 to its common shareholders, of common shares of Pentair Ltd. of Switzerland;

  • (h) the distribution by Siemens AG, on July 5, 2013 to its common shareholders, of common shares of OSRAM Licht AG; and

  • (i) the distribution by Brambles Limited, on December 18, 2013 to its common shareholders, of common shares of Recall Holdings Limited.

  • [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
  • 2013, c. 40, s. 111
  • SOR/2015-170, s. 3
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