English: (23) Paragraph 4900(11)(c) of the Regulations is replaced by the following: (c) the small business security is not an equity share described in paragraph (e) of the definition "qualified investment" in section 204 of the Act, (24) The portion of subsection 4900(12) of the Regulations before paragraph (a) is replaced by the following: (12) 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 and paragraph (c) of the definition "qualified investment" in subsection 146.3(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered retirement savings plan, a registered education savings plan or a registered retirement income fund at any time if, at the time the property was acquired by the trust, (25) The portion of subsection 4900(12) of the English version of the Regulations after paragraph (c) is replaced by the following: and, immediately after the time the property was acquired by the trust, each person who is an annuitant, a beneficiary or a subscriber under the plan or fund at that time was not a connected shareholder of the corporation. (26) Paragraph 4900(13)(a) of the Regulations is replaced by the following: (a) a share that is otherwise a qualified investment 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 and paragraph (c) of the definition "qualified investment" in subsection 146.3(1) of the Act solely because of subsection (12) is held by a trust governed by a registered retirement savings plan, registered education savings plan or registered retirement income fund, 7.
French: (23) L'alinéa 4900(11)c) du même règlement est remplacé par ce qui suit : c) si le titre de petite entreprise n'est pas une action visée à l'alinéa e) de la définition de « placement admissible » à l'article 204 de la Loi; (24) Le passage du paragraphe 4900(12) du même règlement précédant l'alinéa a) est remplacé par ce qui suit : (12) Pour l'application de l'alinéa d) de la définition de « placement admissible » au paragraphe 146(1) de la Loi, de l'alinéa e) de la définition de « placement admissible » au paragraphe 146.1(1) de la Loi et de l'alinéa c) de la définition de « placement admissible » au paragraphe 146.3(1) de la Loi, un bien est un placement admissible pour une fiducie régie par un régime enregistré d'épargne-retraite, un régime enregistré d'épargne-études ou un fonds enregistré de revenu de retraite s'il constitue l'un des biens suivants au moment où la fiducie l'acquiert et si chaque personne qui est un rentier, un bénéficiaire ou un souscripteur en vertu du régime ou du fonds immédiatement après ce moment n'est pas alors un actionnaire rattaché de la société applicable visée aux alinéas a) à c) : (25) Le passage du paragraphe 4900(12) de la version anglaise du même règlement suivant l'alinéa c) est remplacé par ce qui suit : and, immediately after the time the property was acquired by the trust, each person who is an annuitant, a beneficiary or a subscriber under the plan or fund at that time was not a connected shareholder of the corporation.