241.0.1R1. A corporation referred to in section 241.0.1 of the Act is a corporation that was at any time(a) a corporation registered under the Act respecting corporations for the development of Québec business firms (chapter S-28), as it read before it was repealed;
(b) a corporation referred to in section 21.19R1, other than a corporation referred to in subparagraph f of the second paragraph of that section;
(c) a corporation that had an employee share ownership plan registered under Part 1 of the Employee Investment Act of British Columbia (R.S.B.C. 1996, c. 112); or
(d) a corporation registered under the provisions of Part II of the Community Small Business Investment Funds Act (S.O. 1992, c. 18).