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T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 10.2r1.1
Disposition versions

Full text
10.2R1.1. A band-empowered entity is deemed to be owned by a band, a tribal council or a group of bands other than a tribal council if
(a)  the band, tribal council or group of bands owns all or substantially all of the shares or holds all or substantially all of the memberships of the entity; or
(b)  the band, tribal council or group of bands holds title to the assets of the entity or controls its disposition, such that in the event of wind up or liquidation, the assets are vested in the band, tribal council or group of bands.
O.C. 1116-2007, s. 7; O.C. 1303-2009, s. 2.
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