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I-3 - Taxation Act

Section 726.27
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726.27. In this Title,
“qualified cooperative” for a taxation year means a cooperative or a federation of cooperatives to which a qualification certificate has been issued by the Minister of Economy and Innovation for the purposes of this Title, for which it has not received a notice of revocation at the end of the year;
“qualified patronage dividend” for a taxation year means a patronage dividend allocated in the form of a preferred share received in the year and before 1 January 2026 by a taxpayer who is a member of a cooperative or a federation of cooperatives, or of a partnership that is a member of a cooperative or a federation of cooperatives, and included by the taxpayer in computing the taxpayer’s income for the year under section 795, if the patronage dividend is allocated by the cooperative or the federation of cooperatives in respect of a taxation year for which it is a qualified cooperative.
2004, c. 21, s. 128; 2006, c. 8, s. 31; 2010, c. 25, s. 64; 2013, c. 10, s. 42; 2019, c. 29, s. 1; 2023, c. 2, s. 17.
726.27. In this Title,
“qualified cooperative” for a taxation year means a cooperative or a federation of cooperatives to which a qualification certificate has been issued by the Minister of Economy and Innovation for the purposes of this Title, for which it has not received a notice of revocation at the end of the year;
“qualified patronage dividend” for a taxation year means a patronage dividend allocated in the form of a preferred share received in the year and before 1 January 2023 by a taxpayer who is a member of a cooperative or a federation of cooperatives, or of a partnership that is a member of a cooperative or a federation of cooperatives, and included by the taxpayer in computing the taxpayer’s income for the year under section 795, if the patronage dividend is allocated by the cooperative or the federation of cooperatives in respect of a taxation year for which it is a qualified cooperative.
2004, c. 21, s. 128; 2006, c. 8, s. 31; 2010, c. 25, s. 64; 2013, c. 10, s. 42; 2019, c. 29, s. 1.
726.27. In this Title,
“qualified cooperative” for a taxation year means a cooperative or a federation of cooperatives to which a qualification certificate has been issued by the Minister of Economic Development, Innovation and Export Trade for the purposes of this Title, for which it has not received a notice of revocation at the end of the year;
“qualified patronage dividend” for a taxation year means a patronage dividend allocated in the form of a preferred share received in the year and before 1 January 2023 by a taxpayer who is a member of a cooperative or a federation of cooperatives, or of a partnership that is a member of a cooperative or a federation of cooperatives, and included by the taxpayer in computing the taxpayer’s income for the year under section 795, if the patronage dividend is allocated by the cooperative or the federation of cooperatives in respect of a taxation year for which it is a qualified cooperative.
2004, c. 21, s. 128; 2006, c. 8, s. 31; 2010, c. 25, s. 64; 2013, c. 10, s. 42.
726.27. In this Title,
“qualified cooperative” for a taxation year means a cooperative that holds a qualification certificate issued, for the purposes of this Title, by the Minister of Economic Development, Innovation and Export Trade for the year;
“qualified patronage dividend” for a taxation year means a patronage dividend received by a taxpayer who is a member of a qualified cooperative, or the portion of a patronage dividend received by a taxpayer who is a member of a member partnership of a qualified cooperative, in the year and before 1 January 2013, in the form of a preferred share issued by the qualified cooperative, and that the taxpayer included in computing the taxpayer’s income for the year under section 795.
2004, c. 21, s. 128; 2006, c. 8, s. 31; 2010, c. 25, s. 64.
726.27. In this Title,
“qualified cooperative” for a taxation year means a cooperative that holds a qualification certificate issued, for the purposes of this Title, by the Minister of Economic Development, Innovation and Export Trade for the year;
“qualified patronage dividends” for a taxation year means a patronage dividend that a taxpayer who is a member of a qualified cooperative or of a partnership that is a member of a qualified cooperative, receives in the year and before 1 January 2013, in the form of a preferred share issued by the qualified cooperative, and that the taxpayer included in computing the taxpayer’s income for the year under section 795.
2004, c. 21, s. 128; 2006, c. 8, s. 31.
726.27. In this Title,
"qualified cooperative" for a taxation year means a cooperative that holds a qualification certificate issued, for the purposes of this Title, by the Minister of Economic and Regional Development and Research for the year;
"qualified patronage dividends" for a taxation year means a patronage dividend that a taxpayer who is a member of a qualified cooperative or of a partnership that is a member of a qualified cooperative, receives in the year and before 1 January 2013, in the form of a preferred share issued by the qualified cooperative, and that the taxpayer included in computing the taxpayer’s income for the year under section 795.
2004, c. 21, s. 128.
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