S-29.1, r. 1 - Québec Business Investment Companies Regulation

Full text
13. The expressions “related person”, “related legal person” and “deal at arm’s length”, with the necessary modifications, have the meaning assigned to them by sections 17 to 21 of the Taxation Act (chapter I-3). For the purposes of that Act, the expression “related legal person” means a “related corporation”.
The expression “employee” has the meaning assigned to it by section 1 of the Taxation Act.
The expression “additional interest in respect of a qualified investment” has the meaning assigned to it by paragraph b.2 of section 965.29 of the Taxation Act.
O.C. 1627-85, s. 13; O.C. 883-88, ss. 2 and 6; O.C. 1256-90, s. 3; O.C. 1148-92, s. 2; O.C. 1727-94, s. 2; O.C. 1136-2004, s. 5.