I-3 - Taxation Act

Full text
965.83. Section 965.79 does not apply if the issuing corporation is
(a)  a bank;
(b)  a body governed by the Insurance Companies Act (S.C. 1991, c. 47) or by the Insurers Act (chapter A-32.1);
(c)   a corporation holding a licence or otherwise authorized by the laws of Canada or of a province to offer its services as a trustee; or
(d)  a corporation whose principal business is the lending of money or the purchasing of debts.
2006, c. 13, s. 80; 2018, c. 23, s. 811.
965.83. Section 965.79 does not apply if the issuing corporation is
(a)  a bank;
(b)  a body governed by the Insurance Companies Act (Statutes of Canada, 1991, chapter 47) or by the Act respecting insurance (chapter A-32);
(c)   a corporation holding a licence or otherwise authorized by the laws of Canada or of a province to offer its services as a trustee; or
(d)  a corporation whose principal business is the lending of money or the purchasing of debts.
2006, c. 13, s. 80.