Income Tax Regulations
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.
- Date modified: