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

Section 1086r58 Disposition versions

2012-09-01

1086R58. In this section and in sections 1086R59 to 1086R63,

“administrator” means an administrator within the meaning of paragraph a of section 307.1 of the Act, as it read before being repealed;

“designated security” means a security issued or granted by a corporation in respect of which the corporation has designated an amount pursuant to section 776.10 of the Act,

“first purchaser” of a designated security means the first registered holder of such a security, other than a trader or dealer in securities;

“security” means

(a)  a share of the capital stock of a corporation;

(b)  a debt obligation issued by a corporation; or

(c)  a right granted by a corporation under a scientific research financing contract;

“trader or dealer in securities” means a trader or dealer in securities within the meaning of paragraph c of section 307.1 of the Act, as it read before being repealed.

s. 1086R12.1; O.C. 421-88, s. 37; O.C. 1707-97, s. 98; O.C. 1249-2005, s. 53; O.C. 134-2009, s. 1.