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

Section 1079.1r2
Disposition versions

Full text
1079.1R2. For the purposes of the definition of “tax shelter” in the first paragraph of section 1079.1 of the Act, property that is a registered pension plan, a registered retirement savings plan, a deferred profit sharing plan, a registered retirement income fund, a registered education savings plan, a property in respect of which section 241.0.1 of the Act applies or a property described in the second paragraph is a prescribed property in relation to a tax shelter.
The property mentioned in the first paragraph refers to
(a)  (subparagraph revoked);
(b)  shares subject to a stipulation to the effect that they may be included in an SME growth stock plan within the meaning of the first paragraph of section 965.55 of the Act;
(c)  shares meeting the requirements of sections 73 to 80 of the Savings and Credit Unions Act (chapter C-4.1), as they read on 30 June 2001, and which are issued by a savings and credit union governed by that Act;
(d)  Class “A” shares issued by the corporation governed by the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1);
(e)  class “A” or “B” shares issued by the corporation governed by the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2);
(f)  eligible shares within the meaning of the cooperative investment plan, established under Décret 1596-85 (85-08-07);
(g)  qualifying security within the meaning of the Cooperative Investment Plan Act (chapter R-8.1.1);
(h)  common shares with full voting rights within the meaning of the Act respecting Québec business investment companies (chapter S-29.1); and
(i)  class “A” or “B” shares of the capital stock of the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1).
s. 1079.1R2; O.C. 1114-92, s. 38; O.C. 1114-93, s. 42; O.C. 473-95, s. 41; O.C. 523-96, s. 35; O.C. 1633-96, s. 34; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 1454-99, s. 49; O.C. 1451-2000, s. 49; O.C. 1282-2003, s. 69; S.Q. 2006, c. 8, s. 31; O.C. 1116-2007, s. 43; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 52; O.C. 117-2019, s. 32; S.Q. 2019, c. 14, s. 652.
1079.1R2. For the purposes of the definition of “tax shelter” in the first paragraph of section 1079.1 of the Act, property that is a registered pension plan, a registered retirement savings plan, a deferred profit sharing plan, a registered retirement income fund, a registered education savings plan, a property in respect of which section 241.0.1 of the Act applies or a property described in the second paragraph is a prescribed property in relation to a tax shelter.
The property mentioned in the first paragraph refers to
(a)  (subparagraph revoked);
(b)  shares subject to a stipulation to the effect that they may be included in an SME growth stock plan within the meaning of the first paragraph of section 965.55 of the Act;
(c)  shares meeting the requirements of sections 73 to 80 of the Savings and Credit Unions Act (chapter C-4.1), as they read on 30 June 2001, and which are issued by a savings and credit union governed by that Act;
(d)  Class “A” shares issued by the corporation governed by the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1);
(e)  class “A” or “B” shares issued by the corporation governed by the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2);
(f)  eligible shares within the meaning of the cooperative investment plan, established under Décret 1596-85 (85-08-07);
(g)  qualifying security within the meaning of the Cooperative Investment Plan Act (chapter R-8.1.1);
(h)  common shares with full voting rights within the meaning of the Act respecting Québec business investment companies (chapter S-29.1); and
(i)  shares of the capital stock of the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1).
s. 1079.1R2; O.C. 1114-92, s. 38; O.C. 1114-93, s. 42; O.C. 473-95, s. 41; O.C. 523-96, s. 35; O.C. 1633-96, s. 34; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 1454-99, s. 49; O.C. 1451-2000, s. 49; O.C. 1282-2003, s. 69; S.Q. 2006, c. 8, s. 31; O.C. 1116-2007, s. 43; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 52; O.C. 117-2019, s. 32.
1079.1R2. For the purposes of the definition of “tax shelter” in the first paragraph of section 1079.1 of the Act, property that is a registered pension plan, a registered retirement savings plan, a deferred profit sharing plan, a registered retirement income fund, a registered education savings plan, a property in respect of which section 241.0.1 of the Act applies or a property described in the second paragraph is a prescribed property in relation to a tax shelter.
The property mentioned in the first paragraph refers to
(a)  shares subject to a stipulation to the effect that they may be included in a stock savings plan within the meaning of paragraph i of section 965.1 of the Act;
(b)  shares subject to a stipulation to the effect that they may be included in an SME growth stock plan within the meaning of the first paragraph of section 965.55 of the Act;
(c)  shares meeting the requirements of sections 73 to 80 of the Savings and Credit Unions Act (chapter C-4.1), as they read on 30 June 2001, and which are issued by a savings and credit union governed by that Act;
(d)  Class “A” shares issued by the corporation governed by the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1);
(e)  class “A” or “B” shares issued by the corporation governed by the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2);
(f)  eligible shares within the meaning of the cooperative investment plan, established under Décret 1596-85 (85-08-07);
(g)  qualifying security within the meaning of the Cooperative Investment Plan Act (chapter R-8.1.1);
(h)  common shares with full voting rights within the meaning of the Act respecting Québec business investment companies (chapter S-29.1); and
(i)  shares of the capital stock of the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1).
s. 1079.1R2; O.C. 1114-92, s. 38; O.C. 1114-93, s. 42; O.C. 473-95, s. 41; O.C. 523-96, s. 35; O.C. 1633-96, s. 34; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 1454-99, s. 49; O.C. 1451-2000, s. 49; O.C. 1282-2003, s. 69; S.Q. 2006, c. 8, s. 31; O.C. 1116-2007, s. 43; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 52.
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