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I-3, r. 1 - Regulation respecting the Taxation Act
Section 851.22.1r0.2
Disposition versions
851.22.1R0.2. For the purposes of paragraph c of the definition of “excluded property” in the first paragraph of section 851.22.1 of the Act, a prescribed securities exchange investment of a taxpayer, at any time in a taxation year that begins after 31 December 1998 and before 1 January 2008, means a share of the capital stock of any one of the following corporations if, at that time, the corporation is not a public corporation:
(a) The Toronto Stock Exchange Inc.;
(b) TSX Inc.;
(c) TSX Group Inc.;
(d) Bourse de Montréal Inc.; or
(e) Canadian Venture Exchange Inc.
