Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2013-04-29 and last amended on 2013-02-14. Previous Versions

Marginal note:Prescribed property

3101. For the purpose of paragraph (b) of the definition “tax shelter” in subsection 237.1(1) of the Act, “prescribed property”, in relation to a tax shelter, means property that is a registered pension plan, a registered retirement savings plan, a deferred profit sharing plan, a registered retirement income fund, a registered education savings plan or a property in respect of which paragraph 40(2)(i) of the Act applies.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/2011-188, s. 16.

PART XXXII

[Repealed, SOR/2011-188, s. 17]

3200. [Repealed, 2007, c. 35, s. 74]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/80-129, s. 1;
  • SOR/80-682, s. 1;
  • SOR/81-725, s. 2;
  • SOR/84-948, s. 12;
  • SOR/85-696, ss. 7, 8;
  • SOR/88-165, s. 16;
  • SOR/89-409, s. 1;
  • SOR/94-140, s. 6;
  • SOR/2001-187, s. 3;
  • SOR/2003-395, s. 1;
  • 2007, c. 35, s. 74.
Previous Version

3201. [Repealed, 2007, c. 35, s. 74]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/81-725, s. 3;
  • SOR/86-488, s. 4;
  • SOR/88-165, s. 17;
  • SOR/89-102, s. 1;
  • SOR/89-409, s. 2;
  • SOR/92-660, s. 1;
  • SOR/94-126, s. 1;
  • SOR/94-140, s. 7;
  • SOR/97-408, s. 1;
  • SOR/2001-187, s. 4;
  • SOR/2005-15, s. 1;
  • 2007, c. 35, s. 74.
Previous Version

3202. [Repealed, SOR/2011-188, s. 17]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/85-696, s. 9;
  • SOR/2011-188, s. 17.
Previous Version

PART XXXIII

TAX TRANSFER PAYMENTS

3300. For the purposes of subsection 154(2) of the Act, a rate of 45% is prescribed.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/99-17, s. 8;
  • SOR/2006-1, s. 1.
Previous Version

PART XXXIV

INTERNATIONAL DEVELOPMENT ASSISTANCE PROGRAMS

3400. For the purposes of paragraphs 122.3(1)(a) and 250(1)(d) of the Act, each international development assistance program of the Canadian International Development Agency that is financed with funds (other than loan assistance funds) provided under External Affairs Vote 30a, Appropriation Act No. 3, 1977-78, or another vote providing for such financing, is hereby prescribed as an international development assistance program of the Government of Canada.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/78-127, s. 1;
  • SOR/78-349, s. 1;
  • SOR/85-696, s. 10.