Income Tax Regulations
6701.1 Notwithstanding section 6701, a corporation that applies after March 20, 2013 for registration under a provincial act listed in that section is not a prescribed labour-sponsored venture capital corporation for the purposes of the definition approved share in subsection 127.4(1) of the Act and the definition eligible investment in subsection 204.8(1) of the Act.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2013, c. 40, s. 113
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