Income Tax Regulations

600 For the purposes of paragraphs 220(3.2)(a) and (b) of the Act, the following are prescribed provisions:

• (a) section 21 of the Act;

• (b) subsections 13(4), (7.4) and (29), 20(24), 44(1) and (6), 45(2) and (3), 50(1), 53(2.1), 56.4(13), 70(6.2), (9.01), (9.11), (9.21) and (9.31), 72(2), 73(1), 80.1(1), 82(3), 83(2), 91(1.4), 93.4(2) to (5), 104(14), 107(2.001), 143(2), 146.01(7), 146.02(7), 164(6) and (6.1), 184(3), 251.2(6) and 256(9) of the Act;

• (c) paragraphs 12(2.2)(b), (e) of the definition excluded interest and (b) of the definition specified pre-regime loss in subsection 18.2(1), 66.7(7)(c), (d) and (e) and (8)(c), (d) and (e), 80.01(4)(c), 84.1(2.31)(h) and (2.32)(i), 86.1(2)(f), 110.61(1)(e), 110.62(1)(e) and 128.1(4)(d), (6)(a) and (c), (7)(d) and (g) and (8)(c) of the Act;

• (c.1) subclause 95(2)(f.11)(ii)(E)(III) of the Act; and

• (d) subsections 1103(1), (2) and (2d) and 5907(2.1) of these Regulations.