I-3 - Taxation Act

Full text
965.9.7. (Repealed).
1987, c. 21, s. 50; 1988, c. 4, s. 97; 1988, c. 64, s. 587; 1990, c. 7, s. 105; 1993, c. 16, s. 309; 1993, c. 64, s. 106; 1997, c. 3, s. 71; 2017, c. 29, s. 166.
965.9.7. Section 965.9.4 does not apply where 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 there as a trustee;
(d)  a corporation whose principal business is the lending of money or the purchasing of debts; or
(e)  a corporation referred to in section 965.11.7.1.
1987, c. 21, s. 50; 1988, c. 4, s. 97; 1988, c. 64, s. 587; 1990, c. 7, s. 105; 1993, c. 16, s. 309; 1993, c. 64, s. 106; 1997, c. 3, s. 71.