Source: http://laws-lois.justice.gc.ca/eng/AnnualStatutes/2007_35/page-46.html
Timestamp: 2014-10-24 18:03:21
Document Index: 702643250

Matched Legal Cases: ['ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'ART 8', 'ART 9', 'ART 10', 'ART 11', 'ART 12', 'ART 13', 'ART 14']

C.R.C., c. 945Income Tax Regulations125. Subsection 221(2) of the Income Tax Regulations is replaced by the following:(2) Where in any taxation year a reporting person (other than a registered investment) claims that a share of its capital stock issued by it, or an interest as a beneficiary under it, is a qualified investment under section 146, 146.1, 146.3, 204 or 205 of the Act, the reporting person shall, in respect of the year and within 90 days after the end of the year, make an information return in prescribed form.
126. (1) The portion of subsection 4900(1) of the Regulations before paragraph (a) is replaced by the following:4900. (1) For the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act, paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act, paragraph (h) of the definition “qualified investment” in section 204 of the Act and paragraph (d) of the definition “qualified investment” in subsection 205(1) of the Act, each of the following investments is prescribed as a qualified investment for a plan trust at a particular time if at that time it is(2) Paragraph 4900(1)(c) of the Regulations is replaced by the following:(c) a share of the capital stock of a mortgage investment corporation that does not hold as part of its property at any time during the calendar year in which the particular time occurs any indebtedness, whether by way of mortgage or otherwise, of a person who is a connected person under the governing plan of the plan trust;(3) Subparagraph 4900(1)(e)(ii) of the Regulations is replaced by the following:(ii) the issuer is not a connected person under the governing plan of the plan trust;(4) The portion of paragraph 4900(1)(g) of the Regulations before subparagraph (i) is replaced by the following:(g) a bond, debenture, note or similar obligation (in this paragraph referred to as the “obligation”) issued by, or a deposit with, a credit union that, except where the plan trust is governed by a registered education savings plan, has not at any time during the calendar year in which the particular time occurs granted any benefit or privilege to a person who is a connected person under the governing plan of the plan trust, as a result of the ownership by(5) The portion of subparagraph 4900(1)(h)(iii) of the Regulations before clause (A) is replaced by the following:(iii) that, except where the plan trust is governed by a registered education savings plan, has not at any time during the calendar year in which the particular time occurs granted any benefit or privilege to a person who is a connected person under the governing plan of the plan trust, as a result of the ownership by(6) Paragraph 4900(1)(i.2) of the Regulations is replaced by the following:(i.2) indebtedness of a Canadian corporation (other than a corporation that is a connected person under the governing plan of the plan trust) represented by a bankers’ acceptance;(7) Subparagraph 4900(1)(j)(ii) of the Regulations is replaced by the following:(ii) the debtor (and any partnership that does not deal at arm’s length with the debtor) is not a connected person under the governing plan of the plan trust;(8) The portion of paragraph 4900(1)(q) of the Regulations before subparagraph (i) is replaced by the following:(q) a debt issued by a Canadian corporation (other than a corporation with share capital or a corporation that is a connected person under the governing plan of the plan trust) where(9) The portion of paragraph 4900(1)(r) of the Regulations before subparagraph (i) is replaced by the following:(r) a debt issued by a Canadian corporation (other than a corporation with share capital or a corporation that is a connected person under the governing plan of the plan trust) if(10) Subsection 4900(5) of the Regulations is replaced by the following:(5) For the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act and paragraph (d) of the definition “qualified investment” in subsection 205(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered education savings plan or a trust governed by a registered disability savings plan at any time if at that time the property is an interest in a trust or a share of the capital stock of a corporation that was a registered investment for a trust governed by a registered retirement savings plan during the calendar year in which that time occurs or during the preceding year.
Budget and Economic Statement Implementation Act, 20071 - SHORT TITLE
2 - PART 1 - AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX
8 - PART 2 - AMENDMENT RELATING TO EXCISE TAX ON RENEWABLE FUELS
8 - Excise Tax Act
9 - PART 3 - AMENDMENTS RELATING TO INCOME TAX
9 - Income Tax Act
69 - Income Tax Application Rules
70 - Income Tax Conventions Interpretation Act
71 - Income Tax Regulations
90 - Canada Pension Plan Regulations
91 - Insurable Earnings and Collection of Premiums Regulations
101 - PART 4 - DISABILITY SAVINGS
101 - Amendments Relating to Income Tax
125 - Income Tax Regulations
128 - Consequential Amendments
128 - Employment Insurance Act
129 - Old Age Security Act
135 - Application
136 - Canada Disability Savings Act
136 - Enactment of Act
137 - Consequential Amendment to the Children’s Special Allowances Act
138 - Coming into Force
139 - PART 5 - INCENTIVE FOR PROVINCES TO ELIMINATE TAXES ON CAPITAL
139 - Federal-Provincial Fiscal Arrangements Act
140 - PART 6 - BANK FOR INTERNATIONAL SETTLEMENTS (IMMUNITY) ACT
141 - PART 7 - PHASED RETIREMENT — AMENDMENTS OTHER THAN THOSE CONCERNING INCOME TAX
141 - Pension Benefits Standards Act, 1985
143 - Coming into Force
144 - PART 8 - ADVANCE MARKET COMMITMENT
145 - PART 9 - OIL AND GAS OPERATIONS IN CANADA
145 - Canada Oil and Gas Operations Act
151 - Consequential Amendments
151 - Canada Petroleum Resources Act
152 - National Energy Board Act
154 - PART 10 - AMENDMENTS TO THE FARM INCOME PROTECTION ACT
161 - PART 11 - FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS
161 - Amendments to the Federal-Provincial Fiscal Arrangements Act
169 - Amendments to the Budget Implementation Act, 2007
172 - Consequential Amendment to the Canada-Newfoundland Atlantic Accord Implementation Act
173 - Transitional Provisions
175 - Coming into Force
176 - PART 12 - AMENDMENTS TO THE CANADA EDUCATION SAVINGS ACT
178 - PART 13 - PRIVATE-PUBLIC PARTNERSHIPS
179 - PART 14 - TAX AMENDMENTS TO IMPLEMENT THE 2007 ECONOMIC STATEMENT
179 - Amendments Relating to Income Tax
179 - Income Tax Act
183 - Amendments to Implement the GST/HST Rate Reduction
183 - Excise Tax Act
196 - Related Amendments as a Result of the GST/HST Rate Reduction
196 - Air Travellers Security Charge Act
197 - Excise Act, 2001
197 - Amendments to the Act
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