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I-3 - Taxation Act

Section 1141.2.2
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1141.2.2. In this Part, the paid-up capital of a savings and credit union includes
(a)  permanent shares, any participating interest in the nature of a permanent share and any other capital share that are issued and that are not held by another savings and credit union; and
(b)  the long-term debt used to compute the ratio of its capital base in accordance with the Savings and Credit Unions Act (chapter C-4.1) and the Regulation respecting the capital base of savings and credit union federations and credit unions not affiliated with a federation (Order in Council 1221-91, as amended) as they read on 30 June 2001.
1997, c. 14, s. 280; 2000, c. 29, s. 657; 2004, c. 21, s. 495.
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