Marginal note:General exemptions
113 The following classes of transactions are exempt from the application of this Part:
(a) a transaction all the parties to which are affiliates of each other;
(a.1) a transaction in respect of which the Minister of Finance has certified to the Commissioner under paragraph 94(b) that it is, or would be, in the public interest;
(b) a transaction in respect of which the Commissioner has issued a certificate under section 102;
(c) a transaction in respect of which the Commissioner or a person authorized by the Commissioner has waived, during the year preceding the day on which the transaction was completed, the obligation under this Part to notify the Commissioner and supply information because substantially similar information was previously supplied in relation to a request for a certificate under section 102; and
(d) such other classes of transactions as may be prescribed.
- R.S., 1985, c. 19 (2nd Supp.), s. 45
- 1991, c. 45, s. 550, c. 46, s. 594, c. 47, s. 717
- 1999, c. 2, ss. 30, 37
- 2001, c. 9, s. 580
- 2024, c. 15, s. 262
- Date modified: