Income Tax Act — I-3.3 248
dividual who claimed, a deduction under subsection 110.62(2) in respect of a disposition of shares of the corporation or a qualifying cooperative business controlled by the corporation; ( travailleur admissible de coopérative ) qualifying environmental trust has the meaning assigned by subsection 211.6(1); ( fiducie pour l’environnement admissible ) qualifying share has the meaning assigned by subsection 192(6); ( action admissible ) qualifying trust annuity has the meaning assigned by subsection 60.011(2); ( rente admissible de fiducie ) recognized derivatives exchange [Repealed, 2026, c. 3, s. 94] recognized stock exchange means (a) a designated stock exchange, and (b) any other stock exchange, if that other stock exchange is located in Canada or in a country that is a member of the Organisation for Economic Co-operation and Development and that has a tax treaty with Canada; ( bourse de valeurs reconnue ) record includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; ( registre ) refundable Part VII tax on hand has the meaning assigned by subsection 192(3); ( impôt de la partie VII en main remboursable ) refundable Part VIII tax on hand has the meaning assigned by subsection 194(3); ( impôt de la partie VIII en main remboursable ) registered Canadian amateur athletic association means a Canadian amateur athletic association within the meaning assigned by subsection 149.1(1) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked; ( association canadienne enregistrée de sport amateur ) registered charity at any time means (a) a charitable organization, private foundation or public foundation, within the meanings assigned by subsection 149.1(1), that is resident in Canada and was either created or established in Canada, or (b) a branch, section, parish, congregation or other division of an organization or foundation described in paragraph (a), that is resident in Canada and was either created or established in Canada and that receives donations on its own behalf, that has applied to the Minister in prescribed form for registration and that is at that time registered as a charitable organization, private foundation or public foundation; ( organisme de bienfaisance enregistré ) registered disability savings plan or RDSP has the same meaning as in subsection 146.4(1); ( régime enregistré d’épargne-invalidité ou REEI ) registered education savings plan or RESP has the same meaning as in subsection 146.1(1); ( régime enregistré d’épargne-études ou REEE ) registered investment has the meaning assigned by subsection 204.4(1); ( placement enregistré ) registered journalism organization means a qualifying journalism organization (as defined in subsection 149.1(1)) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked; ( organisation journalistique enregistrée ) registered labour-sponsored venture capital corporation means a corporation that was registered under subsection 204.81(1), the registration of which has not been revoked; ( société agréée à capital de risque de travailleurs ) registered national arts service organization , at any time, means a national arts service organization that has been registered by the Minister under subsection 149.1(6.4), which registration has not been revoked; ( organisme enregistré de services nationaux dans le domaine des arts ) registered pension plan means a pension plan (other than a pooled pension plan) that has been registered by the Minister for the purposes of this Act and whose registration has not been revoked; ( régime de pension agréé ) registered retirement income fund or RRIF have the same meaning as registere