Income Tax Regulations
Version of section 7900 from 2013-06-26 to 2024-04-01:
7900 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
- Date modified: