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I-3 - Taxation Act

Section 985.23.1
Disposition versions

Full text
985.23.1. In this chapter,
“Canadian amateur athletic association” means an association described in section 985.23.2;
“ineligible individual” has the meaning assigned by paragraph h of section 985.1;
“promoter” has the meaning assigned by section 1079.1;
“Québec amateur athletic association” means an association described in section 985.23.3;
“related business” of a Canadian amateur athletic association or a Québec amateur athletic association includes a business that is unrelated to the purposes of the association if substantially all persons employed by the association in the carrying on of that business are not remunerated for that employment;
“taxation year” means a fiscal period.
2012, c. 8, s. 165.
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