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Income Tax Regulations

This version of section 5600 is in force from 2004-08-31 to 2011-09-21.
 


5600. For the purpose of section 86.1 of the Act, the following distributions of shares are prescribed:

  • (a) the distribution by Active Biotech AB, on May 10, 1999, of shares of Wilhelm Sonesson AB; and

  • (b) the distribution by Orckit Communications Ltd., on June 30, 2000, of shares of Tioga Technologies Ltd.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/94-686, s. 48;
  • SOR/2004-82, s. 2.