Income Tax Regulations
Version of section 3700 from 2007-12-14 to 2010-12-14:
3700 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prescribed stock exchange[Repealed, 2007, c. 35, s. 75]
- 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)
- 2007, c. 35, s. 75
- Date modified: