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Income Tax Regulations

This version of section 5600 is in force from 2011-09-22 to 2013-04-29.
 


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;

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

  • (c) the distribution by Electrolux AB, on June 12, 2006, of shares of Husqvarna AB.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/94-686, s. 48;
  • SOR/2004-82, s. 2;
  • SOR/2011-188, s. 22.