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

Section 1086r81.1 Disposition versions

2012-09-01

1086R81.1. In this section and section 1086R81.2,

“public investment partnership”, at any time, means a public partnership all or substantially all of the fair market value of the property of which is, at that time, attributable to the fair market value of property of the partnership that is

(a)  units of public trusts within the meaning of section 1086R57.1;

(b)  partnership interests in public partnerships;

(c)  shares of the capital stock of public corporations; or

(d)  any combination of properties referred to in paragraphs a to c;

“public partnership”, at any time, means a partnership the partnership interests in which are, at that time, listed on a designated stock exchange in Canada if, at that time, the partnership carries on a business in Canada or is a Canadian partnership.

O.C. 1176-2010, s. 58.