I-3, r. 2 - Mandatory Transaction Disclosure Regulation

Full text
1. In this Regulation, unless the context indicates a different meaning,
Act means the Taxation Act (chapter I-3);
exempt property has the meaning assigned by section 652.1 of the Act;
Minister means the Minister of Revenue;
qualified small business corporation share has the meaning assigned by section 726.6.1 of the Act;
specified transaction has the meaning assigned by section 1079.8.1 of the Act;
transaction has the meaning assigned by section 1079.8.1 of the Act.
For the purposes of this Regulation,
(a)  the definition of regulation in section 1 of the Act is to be read as if “by the Government” were replaced by “by the Government or the Minister”;
(b)  Titles I and II of Book I of Part I of the Act apply.
2021-03-03M.O. 2021-03-03, s. 1.
In force: 2021-03-17
1. In this Regulation, unless the context indicates a different meaning,
Act means the Taxation Act (chapter I-3);
exempt property has the meaning assigned by section 652.1 of the Act;
Minister means the Minister of Revenue;
qualified small business corporation share has the meaning assigned by section 726.6.1 of the Act;
specified transaction has the meaning assigned by section 1079.8.1 of the Act;
transaction has the meaning assigned by section 1079.8.1 of the Act.
For the purposes of this Regulation,
(a)  the definition of regulation in section 1 of the Act is to be read as if “by the Government” were replaced by “by the Government or the Minister”;
(b)  Titles I and II of Book I of Part I of the Act apply.
2021-03-03M.O. 2021-03-03, s. 1.