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I-3 - Taxation Act

Section 961.23
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961.23. In this Title, “qualified trust” has the meaning assigned by subsection 5 of section 259 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1987, c. 67, s. 174; 1995, c. 49, s. 219; 1997, c. 3, s. 42; 2006, c. 13, s. 67.
961.23. In this Title,
"qualified corporation" at any time means a corporation described in paragraph c.2 of section 998 where, at that time, all the issued and outstanding shares of the capital stock of the corporation are identical to each other or held by one person;
"qualified trust" has the meaning assigned by subsection 5 of section 259 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1987, c. 67, s. 174; 1995, c. 49, s. 219; 1997, c. 3, s. 42.
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