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Income Tax Regulations

Version of section 7900 from 2013-06-26 to 2020-06-17:


 For the purposes of the definitions excluded income and excluded revenue and specified deposit in subsection 95(2.5) of the Act, each of the following is a prescribed financial institution:

  • (a) a member of the Canadian Payments Association; and

  • (b) a credit union that is a shareholder or member of a body corporate or organization that is a central for the purposes of the Canadian Payments Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/90-285, s. 2
  • SOR/94-686, s. 79(F)
  • SOR/97-505, s. 10
  • SOR/2009-302, s. 11
  • 2013, c. 33, s. 37
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