I-3, r. 1 - Regulation respecting the Taxation Act

Section 140.1r1 Disposition versions

2012-09-01

140.1R1. In this chapter,

“designated country” has the meaning assigned by the Guidelines for banks established pursuant to section 175 of the Bank Act (R.S.C. 1985, c. B-1), as it read in its version of 31 May 1992, and issued by the Office of the Superintendent of Financial Institutions of Canada, as amended from time to time;

“exposure to a designated country” has the same meaning as in the Guidelines for banks established pursuant to section 175 of the Bank Act, as it read in its version of 31 May 1992, and issued by the Office of the Superintendent of Financial Institutions of Canada, as amended from time to time;

“general provisions” means the general country risk provisions within the meaning of the Guidelines for banks established pursuant to section 175 of the Bank Act, as it read in its version of 31 May 1992, and issued by the Office of the Superintendent of Financial Institutions of Canada, as amended from time to time;

“provisionable assets” has the same meaning as in the Guidelines for banks established pursuant to section 175 of the Bank Act, as it read in its version of 31 May 1992, and issued by the Office of the Superintendent of Financial Institutions of Canada, as amended from time to time;

“specific provisions” has the meaning assigned by the Guidelines for banks established pursuant to section 175 of the Bank Act, as it read in its version of 31 May 1992, and issued by the Office of the Superintendent of Financial Institutions of Canada, as amended from time to time;

“specified loan” means

(a)  a United Mexican States Collateralized Par Bond maturing in 2019; or

(b)  a United Mexican States Collateralized Discount Bond maturing in 2019.

s. 140.1R1; O.C. 366-94, s. 17; O.C. 35-96, s. 86; O.C. 1633-96, s. 4; O.C. 1470-2002, s. 24; O.C. 134-2009, s. 1.