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

Section 726.14r3
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726.14R3. For the purposes of section 726.14 of the Act, a prescribed share does not include a share of the capital stock issued by a mutual fund corporation other than an investment corporation, the value of which may reasonably be considered to be, directly or indirectly, derived primarily from investments made by the mutual fund corporation in one or more corporations connected with it within the meaning of section 1R6.
s. 726.14R3; O.C. 1549-88, s. 23; O.C. 1707-97, s. 50; O.C. 134-2009, s. 1.
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