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

Section 1086r57.1 Disposition versions

2012-09-01

1086R57.1. In this section and section 1086R57.2,

“public investment trust”, at any time, means a public trust 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 trust that is

(a)  units of public trusts;

(b)  partnership interests in public partnerships within the meaning of section 1086R81.1;

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

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

“public trust”, at any time, means a mutual fund trust the units of which are, at that time, listed on a designated stock exchange in Canada.

O.C. 1176-2010, s. 57.