I-3, r. 1 - Regulation respecting the Taxation Act

Full text
241.0.1R1. A corporation referred to in section 241.0.1 of the Act is a corporation that was at any time
(a)  a corporation registered under the Act respecting corporations for the development of Québec business firms (chapter S-28), as it read before it was repealed;
(b)  a corporation referred to in section 21.19R1, other than a corporation referred to in subparagraph f of the second paragraph of that section;
(c)  a corporation that had an employee share ownership plan registered under Part 1 of the Employee Investment Act of British Columbia (R.S.B.C. 1996, c. 112); or
(d)  a corporation registered under the provisions of Part II of the Community Small Business Investment Funds Act (S.O. 1992, c. 18).
s. 241.0.1R1; O.C. 615-88, s. 11; O.C. 1660-94, s. 4; O.C. 67-96, s. 28; O.C. 1707-97, s. 98; O.C. 1454-99, s. 28; O.C. 1463-2001, s. 53; O.C. 1470-2002, s. 32; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 22.