I-3 - Taxation Act

Section 965.39.1 Disposition versions

2006-12-06

965.39.1. In this Title,

“adjusted cost” means the cost of a qualifying security as determined under section 965.39.2;

“eligible member” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act (chapter R-8.1.1);

“qualified cooperative” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;

“qualified federation of cooperatives” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;

“qualifying security” has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;

“total income” has the meaning assigned by the first paragraph of section 965.55.

2006, c. 37, s. 39.