Income Tax Regulations (C.R.C., c. 945)

6705 For the purposes of paragraph 40(2)(i) and clause 53(2)(k)(i)(C) of the Act, a stock savings plan governed by any of the following is a prescribed stock savings plan:

• (a) the Alberta Stock Savings Plan Act, Statutes of Alberta 1986, c. A-37.7;

• (b) The Stock Savings Tax Credit Act, Statutes of Saskatchewan 1986, c. S-59.1;

• (c) the Stock Savings Plan Act, Revised Statutes of Nova Scotia, 1989, c. 445;

• (d) the Stock Savings Tax Credit Act, Revised Statutes of Newfoundland, 1990, c. S-28; or

• (e) section 11.6 of the Income Tax Act, Continuing Consolidation of the Statutes of Manitoba c. I10.