I-3 - Taxation Act

Section 47.18 Disposition versions

2009-06-04

47.18. In this division and in section 259.0.1,

“qualifying person” means a corporation or a mutual fund trust;

“security” of a qualifying person means

(a)  if the qualifying person is a corporation, a share of the capital stock of the corporation; and

(b)  if the qualifying person is a mutual fund trust, a unit of the trust.

2001, c. 53, s. 14; 2003, c. 2, s. 15; 2009, c. 15, s. 41.

2006-03-01

47.18. In this division and in sections 259.0.1 and 725.2 to 725.2.3,

“qualifying person” means a corporation or a mutual fund trust;

“security” of a qualifying person means

(a)  if the qualifying person is a corporation, a share of the capital stock of the corporation; and

(b)  if the qualifying person is a mutual fund trust, a unit of the trust.

2001, c. 53, s. 14; 2003, c. 2, s. 15.