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Income Tax Regulations

Version of section 6704 from 2004-08-31 to 2011-09-21:


 For the purposes of section 186.2 of the Act, a corporation is a prescribed qualifying corporation in respect of dividends received by a shareholder on shares of its capital stock if, when the shares were acquired by the shareholder, they constituted

  • (a) an investment described in sections 33 and 34 of the Act referred to in subparagraph 6700(a)(i);

  • (b) an eligible investment under the provisions of an Act referred to in subparagraph 6700(a)(ii), (iv), (v), (vi) or (viii) or the regulation referred to in subparagraph 6700(a)(iii);

  • (c) a qualified investment under the provisions of the Act referred to in subparagraph 6700(a)(vii); or

  • (d) an investment in an eligible business under the Venture Capital Policy and Directive referred to in paragraph 6700(c).

  • (e) [Repealed, SOR/93-396, s. 5]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/89-551, s. 5
  • SOR/92-397, s. 5
  • SOR/93-396, s. 5
  • SOR/94-686, s. 79(F)

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