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

Section 1108r1
Disposition versions

Full text
1108R1. The expression “mortgage investment corporation” means a corporation that, throughout the taxation year in question, is a mortgage investment corporation within the meaning of section 130.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 1108R1; O.C. 1981-80, s. 1108R1; R.R.Q., 1981, c. I-3, r. 1, s. 1108R1; O.C. 35-96, s. 80; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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