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Income Tax Regulations

Version of section 3700 from 2004-08-31 to 2007-12-13:


 In this Part,

charitable foundation

charitable foundation has the meaning assigned by paragraph 149.1(1)(a) of the Act; (fondation de bienfaisance)

limited-dividend housing company

limited-dividend housing company means a limited-dividend housing company described in paragraph 149(1)(n) of the Act; (société immobilière à dividendes limités)

non-qualified investment

non-qualified investment has the meaning assigned by paragraph 149.1(1)(e.1) of the Act; (placement non admissible)

prescribed stock exchange

prescribed stock exchange means a stock exchange referred to in Part XXXII; (bourse de valeurs)

taxation year

taxation year has the meaning assigned by paragraph 149.1(1)(l) of the Act. (année d’imposition)

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/87-632, s. 1
  • SOR/94-686, ss. 51(F), 73(F)
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