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Income Tax Regulations

Version of section 5600 from 2004-08-31 to 2011-09-21:


 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; and

  • (b) the distribution by Orckit Communications Ltd., on June 30, 2000, of shares of Tioga Technologies Ltd.

  • [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

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