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I-3 - Taxation Act

Section 1129.12.17
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Full text
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;
“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.
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.
2006, c. 37, s. 52; 2007, c. 12, s. 304.
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.
2006, c. 37, s. 52.
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