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

Section 998r2
Disposition versions

Full text
998R2. For the purposes of paragraph c.3 of section 998 of the Act, a small business investment corporation is, subject to the rule prescribed in subsection 4 of section 5101 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), a corporation that fulfils the conditions set out in subsection 1 of that section.
s. 998R2; O.C. 291-90, s. 13; O.C. 1114-93, s. 34; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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