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

Section 578.2r1
Disposition versions

Full text
578.2R1. For the purposes of subparagraph d of the first paragraph of section 578.2 of the Act, a prescribed distribution means one of the following distributions of shares:
(a)  the distribution by Active Biotech AB on 10 May 1999 of shares of Wilhelm Sonesson AB;
(b)  the distribution by Orckit Communications Ltd. on 30 June 2000 of shares of Tioga Technologies Ltd;
(c)  the distribution by Electrolux AB on 12 June 2006 of shares of Husqvarna AB;
(d)  the distribution of common shares of Fiat Industrial S.p.A. on 1 January 2011 by Fiat S.p.A. to its common shareholders;
(e)  the distribution of common shares of Treasury Wine Estates Limited on 9 May 2011 by Foster’s Group Limited to its common shareholders;
(f)  the distribution of common shares of Chorus Limited on 30 November 2011 by Telecom Corporation of New Zealand Limited to its common shareholders;
(g)  the distribution of common shares of Pentair Ltd. of Switzerland on 28 September 2012 by Tyco International Ltd. of Switzerland to its common shareholders;
(h)  the distribution of common shares of OSRAM Licht AG on 5 July 2013 by Siemens AG to its common shareholders;
(i)  the distribution of common shares of Recall Holdings Limited on 18 December 2013 by Brambles Limited to its common shareholders; and
(j)  the distribution of common shares of South32 Limited on 24 May 2015 by BHP Billiton Limited to its common shareholders.
s. 578.2R1; O.C. 1249-2005, s. 19; O.C. 134-2009, s. 1; O.C. 701-2013, s. 15; O.C. 66-2016, s. 15; O.C. 321-2017, s. 26; O.C. 117-2019, s. 17.
578.2R1. For the purposes of subparagraph d of the first paragraph of section 578.2 of the Act, a prescribed distribution means one of the following distributions of shares:
(a)  the distribution by Active Biotech AB on 10 May 1999 of shares of Wilhelm Sonesson AB;
(b)  the distribution by Orckit Communications Ltd. on 30 June 2000 of shares of Tioga Technologies Ltd;
(c)  the distribution by Electrolux AB on 12 June 2006 of shares of Husqvarna AB;
(d)  the distribution of common shares of Fiat Industrial S.p.A. on 1 January 2011 by Fiat S.p.A. to its common shareholders;
(e)  the distribution of common shares of Treasury Wine Estates Limited on 9 May 2011 by Foster’s Group Limited to its common shareholders; and
(f)  the distribution of common shares of Chorus Limited on 30 November 2011 by Telecom Corporation of New Zealand Limited to its common shareholders;
(g)  the distribution of common shares of Pentair Ltd. of Switzerland on 28 September 2012 by Tyco International Ltd. of Switzerland to its common shareholders;
(h)  the distribution of common shares of OSRAM Licht AG on 5 July 2013 by Siemens AG to its common shareholders;
(i)  the distribution of common shares of Recall Holdings Limited on 18 December 2013 by Brambles Limited to its common shareholders.
s. 578.2R1; O.C. 1249-2005, s. 19; O.C. 134-2009, s. 1; O.C. 701-2013, s. 15; O.C. 66-2016, s. 15; O.C. 321-2017, s. 26.
578.2R1. For the purposes of subparagraph d of the first paragraph of section 578.2 of the Act, a prescribed distribution means one of the following distributions of shares:
(a)  the distribution by Active Biotech AB on 10 May 1999 of shares of Wilhelm Sonesson AB;
(b)  the distribution by Orckit Communications Ltd. on 30 June 2000 of shares of Tioga Technologies Ltd;
(c)  the distribution by Electrolux AB on 12 June 2006 of shares of Husqvarna AB;
(d)  the distribution of common shares of Fiat Industrial S.p.A. on 1 January 2011 by Fiat S.p.A. to its common shareholders;
(e)  the distribution of common shares of Treasury Wine Estates Limited on 9 May 2011 by Foster’s Group Limited to its common shareholders; and
(f)  the distribution of common shares of Chorus Limited on 30 November 2011 by Telecom Corporation of New Zealand Limited to its common shareholders.
s. 578.2R1; O.C. 1249-2005, s. 19; O.C. 134-2009, s. 1; O.C. 701-2013, s. 15; O.C. 66-2016, s. 15.
578.2R1. For the purposes of subparagraph d of the first paragraph of section 578.2 of the Act, a prescribed distribution means one of the following distributions of shares:
(a)  the distribution by Active Biotech AB on 10 May 1999 of shares of Wilhelm Sonesson AB;
(b)  the distribution by Orckit Communications Ltd. on 30 June 2000 of shares of Tioga Technologies Ltd; and
(c)  the distribution by Electrolux AB on 12 June 2006 of shares of Husqvarna AB.
s. 578.2R1; O.C. 1249-2005, s. 19; O.C. 134-2009, s. 1; O.C. 701-2013, s. 15.
578.2R1. For the purposes of subparagraph d of the first paragraph of section 578.2 of the Act, a prescribed distribution means one of the following distributions of shares:
(a)  the distribution by Active Biotech AB on 10 May 1999 of shares of Wilhelm Sonesson AB; and
(b)  the distribution by Orckit Communications Ltd. on 30 June 2000 of shares of Tioga Technologies Ltd.
s. 578.2R1; O.C. 1249-2005, s. 19; O.C. 134-2009, s. 1.
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