“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.
“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.