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

Section 998r1 Disposition versions

2017-04-12

998R1. For the purposes of paragraph c.2 of section 998 of the Act, prescribed persons are

(a)  a trust all the beneficiaries of which are trusts all the beneficiaries of which are registered pension plans;

(b)  a corporation incorporated before 17 November 1978 solely for the administration of a registered pension plan or in connection with such a plan;

(c)  a trust created or a corporation incorporated by a law of a province or under such a law whose principal activity consists in administering, managing or investing the funds of a retirement plan created in accordance with a law of that province or an order in council or a regulation made under such a law;

(c.1)  a pooled registered pension plan;

(d)  the Canada Pension Plan Investment Board;

(d.1)  the Public Sector Pension Investment Board;

(e)  a trust created or a corporation incorporated by a law of a province or under such a law, in connection with a compensation plan or program for workers injured in an accident arising out of or in the course of their work;

(f)  the State;

(g)  Her Majesty in right of a province, other than Québec;

(h)  a trust all the beneficiaries of which are one of the following entities or any combination thereof:

i.  a registered pension plan,

ii.  a trust all the beneficiaries of which are registered pension plans,

iii.  a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835 of the Act, all the beneficiaries of which are registered pension plans, and

iv.  a person described in this section; and

(i)  a corporation all of the shares of the capital stock of which are owned by one or more of the following:

i.  a registered pension plan,

ii.  a trust all the beneficiaries of which are registered pension plans,

iii.  a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835 of the Act, all the beneficiaries of which are registered pension plans, and

iv.  a person described in this section.

s. 998R1; O.C. 421-88, s. 29; O.C. 538-91, s. 7; O.C. 1114-93, s. 33; O.C. 1660-94, s. 13; O.C. 1707-97, s. 98; O.C. 1466-98, s. 82; O.C. 1454-99, s. 42; O.C. 1155-2004, s. 42; O.C. 134-2009, s. 1; O.C. 390-2012, s. 66; O.C. 701-2013, s. 55; O.C. 321-2017, s. 44.

2013-07-03

998R1. For the purposes of paragraph c.2 of section 998 of the Act, prescribed persons are

(a)  a trust all the beneficiaries of which are trusts all the beneficiaries of which are registered pension plans;

(b)  a corporation incorporated before 17 November 1978 solely for the administration of a registered pension plan or in connection with such a plan;

(c)  a trust created or a corporation incorporated by a law of a province or under such a law whose principal activity consists in administering, managing or investing the funds of a retirement plan created in accordance with a law of that province or an order in council or a regulation made under such a law;

(d)  the Canada Pension Plan Investment Board;

(d.1)  the Public Sector Pension Investment Board;

(e)  a trust created or a corporation incorporated by a law of a province or under such a law, in connection with a compensation plan or program for workers injured in an accident arising out of or in the course of their work;

(f)  the State;

(g)  Her Majesty in right of a province, other than Québec;

(h)  a trust all the beneficiaries of which are one of the following entities or any combination thereof:

i.  a registered pension plan,

ii.  a trust all the beneficiaries of which are registered pension plans,

iii.  a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835 of the Act, all the beneficiaries of which are registered pension plans, and

iv.  a person described in this section; and

(i)  a corporation all of the shares of the capital stock of which are owned by one or more of the following:

i.  a registered pension plan,

ii.  a trust all the beneficiaries of which are registered pension plans,

iii.  a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835 of the Act, all the beneficiaries of which are registered pension plans, and

iv.  a person described in this section.

s. 998R1; O.C. 421-88, s. 29; O.C. 538-91, s. 7; O.C. 1114-93, s. 33; O.C. 1660-94, s. 13; O.C. 1707-97, s. 98; O.C. 1466-98, s. 82; O.C. 1454-99, s. 42; O.C. 1155-2004, s. 42; O.C. 134-2009, s. 1; O.C. 390-2012, s. 66; O.C. 701-2013, s. 55.

2012-09-01

998R1. For the purposes of paragraph c.2 of section 998 of the Act, prescribed persons are

(a)  a trust all the beneficiaries of which are trusts all the beneficiaries of which are registered pension plans;

(b)  a corporation incorporated before 17 November 1978 solely for the administration of a registered pension plan or in connection with such a plan;

(c)  a trust created or a corporation incorporated by a law of a province or under such a law whose principal activity consists in administering, managing or investing the funds of a retirement plan created in accordance with a law of that province or an order in council or a regulation made under such a law;

(d)  the Canada Pension Plan Investment Board;

(e)  a trust created or a corporation incorporated by a law of a province or under such a law, in connection with a compensation plan or program for workers injured in an accident arising out of or in the course of their work;

(f)  the State;

(g)  Her Majesty in right of a province, other than Québec;

(h)  a trust all the beneficiaries of which are one of the following entities or any combination thereof:

i.  a registered pension plan,

ii.  a trust all the beneficiaries of which are registered pension plans,

iii.  a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835 of the Act, all the beneficiaries of which are registered pension plans, and

iv.  a person described in this section; and

(i)  a corporation all of the shares of the capital stock of which are owned by one or more of the following:

i.  a registered pension plan,

ii.  a trust all the beneficiaries of which are registered pension plans,

iii.  a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835 of the Act, all the beneficiaries of which are registered pension plans, and

iv.  a person described in this section.

s. 998R1; O.C. 421-88, s. 29; O.C. 538-91, s. 7; O.C. 1114-93, s. 33; O.C. 1660-94, s. 13; O.C. 1707-97, s. 98; O.C. 1466-98, s. 82; O.C. 1454-99, s. 42; O.C. 1155-2004, s. 42; O.C. 134-2009, s. 1; O.C. 390-2012, s. 66.