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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r82
Disposition versions
1086R82. For the purposes of this section and sections 1086R83 to 1086R87,
“publicly traded” means, with respect to any security, a security that is listed or posted for trading on a stock exchange, commodity exchange, futures exchange or any other exchange, or a security in respect of the sale and distribution of which a prospectus, registration statement or similar document has been filed with a public authority;
“sale” includes the granting of an option and a short sale;
“security” means
(a) a publicly traded share of the capital stock of a corporation;
(b) a publicly traded debt obligation;
(c) a debt obligation issued or guaranteed by the Government of Canada, the government of a province or an agent thereof, a municipality in Canada, a public or municipal body performing a function of government in Canada or the government of a foreign country or of a political subdivision of a foreign country or a local authority of such a government;
(c.1) a debt obligation that is, at any time, described in section 92.5R3 because of subparagraph d of the first paragraph of that section;
(d) a publicly traded interest in a trust;
(e) a publicly traded interest in a partnership;
(f) an option or contract in respect of any property described in any of paragraphs a to e; or
(g) a publicly traded option or contract in respect of any property including any commodity, financial futures, foreign currency or precious metal or in respect of any index relating to any property;
“trader or dealer in securities” means a person who, by virtue of being registered or licensed under the laws of a province, is authorized to trade in securities, or a person who, in the ordinary course of carrying on a business, sells securities as a mandatary on behalf of others.
1086R82. For the purposes of this section and sections 1086R83 to 1086R87,
“publicly traded” means, with respect to any security, a security that is listed or posted for trading on a stock exchange, commodity exchange, futures exchange or any other exchange, or a security in respect of the sale and distribution of which a prospectus, registration statement or similar document has been filed with a public authority;
“sale” includes the granting of an option and a short sale;
“security” means
(a) a publicly traded share of the capital stock of a corporation;
(b) a publicly traded debt obligation;
(c) a debt obligation issued or guaranteed by the Government of Canada, the government of a province or an agent thereof, a municipality in Canada, a public or municipal body performing a function of government in Canada or the government of a foreign country or of a political subdivision of a foreign country or a local authority of such a government;
(d) a publicly traded interest in a trust;
(e) a publicly traded interest in a partnership;
(f) an option or contract in respect of any property described in any of paragraphs a to e; or
(g) a publicly traded option or contract in respect of any property including any commodity, financial futures, foreign currency or precious metal or in respect of any index relating to any property;
“trader or dealer in securities” means a person who, by virtue of being registered or licensed under the laws of a province, is authorized to trade in securities, or a person who, in the ordinary course of carrying on a business, sells securities as a mandatary on behalf of others.
