1129.12.17. In this Part,
“allowable redemption or repayment” means an allowable redemption or repayment within the meaning of section 2 of the Cooperative Investment Plan Act (chapter R-8.1.1);
“eligible member” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
“Minister” means the Minister of Revenue;
“qualification certificate” means a qualification certificate issued under section 11 of the Cooperative Investment Plan Act;
“qualified cooperative” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
“qualified federation of cooperatives” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
“qualifying security” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
“taxation year” has the meaning assigned by Part I.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.