Income Tax Regulations

6500 (1) For the purposes of paragraph 73(1)(d) and subparagraph 148(8)(a)(iii) of the Act,

prescribed class of persons

prescribed class of persons means persons referred to in subparagraph 14(b)(i) of The Family Law Reform Act, 1978, S.O. 1978, c. 2, of the Province of Ontario; (catégorie prescrite de personnes)

prescribed provisions of the law of a province

prescribed provisions of the law of a province means paragraph 19(1)(c) and section 52 of The Family Law Reform Act, 1978, S.O. 1978, c. 2, of the Province of Ontario. (dispositions prescrites d’une loi provinciale)

(2) For the purposes of subsection 73(1.1) of the Act, prescribed provisions of the law of a province means

• (a) sections 7 and 9 of The Matrimonial Property Act, S.A. 1978, c. 22, of the Province of Alberta;

• (b) sections 43, 51 and 52 of the Family Relations Act, R.S.B.C. 1979, c. 121, of the Province of British Columbia;

• (c) sections 13, 16 and 17 of The Marital Property Act, S.M. 1978, c. 24-Cap. M45 of the Province of Manitoba;

• (d) sections 4, 6, 7 and 8 and paragraph 19(1)(c) of The Family Law Reform Act, 1978, S.O. 1978, c. 2, of the Province of Ontario;

• (e) sections 5, 7, 8 and 9 of the Family Law Reform Act, S.P.E.I. 1978, c. 6, of the Province of Prince Edward Island; and

• (f) sections 5, 8, 21 and 22, subsection 23(4) and sections 26 and 42 of The Matrimonial Property Act, S.S. 1979, c. M-6.1, of the Province of Saskatchewan.