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Prohibition on the Purchase of Residential Property by Non-Canadians Regulations

Version of section 2 from 2023-03-27 to 2024-02-06:


Marginal note:Non-Canadian — prescribed entities

 For the purposes of paragraph (d) of the definition non-Canadian in section 2 of the Act, the following entities are prescribed:

  • (a) an entity formed otherwise than under the laws of Canada or a province; and

  • (b) an entity formed under the laws of Canada or a province – whose shares or ownership interests are not listed on a stock exchange in Canada for which a designation under Section 262 of the Income Tax Act is in effect – and controlled by an entity referred to in paragraph (a) or controlled by a person referred to in paragraph (a), (b) or (c) of the definition non-Canadian in section 2 of the Act.

  • SOR/2023-66, s. 2

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