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I-3 - Taxation Act
Section 1029.6.1
Disposition versions
1029.6.1. In this division,
“controlled corporation” means
(a) a corporation that is controlled, directly or indirectly in any manner whatever, by an entity, a person or a combination of entities or persons referred to in any of paragraphs a to e of section 1029.8.5.3; or
(b) a corporation that, in the 24 months preceding the date on which a contract referred to in any of subparagraphs b to i of the first paragraph of section 1029.7 or 1029.8 is entered into or at a later time determined by the Minister, is controlled, directly or indirectly in any manner whatever, by an entity, a person or a combination of entities or persons referred to in any of paragraphs a to e of section 1029.8.5.3;
“tax-exempt corporation” means a corporation that
(a) is exempt from tax under Book VIII;
(b) would be exempt from tax under section 985 but for section 192; or
(c) is a controlled corporation or a corporation related to a controlled corporation;
“tax-exempt taxpayer” means a tax-exempt corporation or a trust one of the capital or income beneficiaries of which is a tax-exempt corporation or a person exempt from tax by virtue of Book VIII of this Part.
1029.6.1. In this division,
“controlled corporation” means
(a) a corporation that is controlled, directly or indirectly in any manner whatever, by an entity, a person or a combination of entities or persons referred to in any of paragraphs a to e of section 1029.8.5.3; or
(b) a corporation that, in the 24 months preceding the date on which a contract referred to in any of subparagraphs b to i of the first paragraph of section 1029.7 or 1029.8 is entered into or at a later time determined by the Minister, is controlled, directly or indirectly in any manner whatever, by an entity, a person or a combination of entities or persons referred to in any of paragraphs a to e of section 1029.8.5.3;
“tax-exempt corporation” means a corporation that
(a) is exempt from tax under Book VIII, other than an insurer referred to in paragraph k of section 998 that is not so exempt from tax on its total taxable income by reason of section 999.0.1;
(b) would be exempt from tax under section 985 but for section 192; or
(c) is a controlled corporation or a corporation related to a controlled corporation;
“tax-exempt taxpayer” means a tax-exempt corporation or a trust one of the capital or income beneficiaries of which is a tax-exempt corporation or a person exempt from tax by virtue of Book VIII of this Part.
1029.6.1. In this division,
“controlled corporation” means a corporation referred to in section 1029.8.5.3;
“tax-exempt corporation” means
(a) for the purposes of subparagraph a of the first paragraph of section 1029.7 or 1029.8, a corporation that
i. is exempt from tax under Book VIII, other than an insurer referred to in paragraph k of section 998 that is not so exempt from tax on its total taxable income by reason of section 999.0.1, or
ii. would be exempt from tax under section 985 but for section 192; and
(b) for the purposes of subparagraphs b to i of the first paragraph of section 1029.7 or 1029.8, a corporation that is
i. referred to in subparagraph i or ii of paragraph a, or
ii. controlled or related to a controlled corporation;
“tax-exempt taxpayer” means a tax-exempt corporation or a trust one of the capital or income beneficiaries of which is a tax-exempt corporation or a person exempt from tax by virtue of Book VIII of this Part.
