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Canada Pension Plan Investment Board Act

Version of section 37 from 2009-12-15 to 2011-12-30:


Marginal note:Income Tax Act

 The Board and its subsidiaries shall invest their assets in such a way that tax would not be payable by the Board under subsection 206(2) of the Income Tax Act if

  • (a) Part XI of that Act applied to the Board; and

  • (b) each subsidiary were a corporation that had made a valid election under section 259 of that Act.

  • 1997, c. 40, s. 37
  • 2003, c. 5, s. 15

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