Income Tax Regulations
221 (1) In this section, reporting person means
(a) a mutual fund corporation;
(b) an investment corporation;
(c) a mutual fund trust;
(d) and (e) [Repealed, SOR/2005-264, s. 4]
(f) a trust that would be a mutual fund trust if Part XLVIII were read without reference to paragraph 4801(b); or
(g) [Repealed, SOR/2005-264, s. 4]
(h) a small business investment trust (within the meaning assigned by subsection 5103(1)).
(i) [Repealed, SOR/2005-264, s. 4]
(2) Where in any taxation year a reporting person (other than a registered investment) claims that a share of its capital stock issued by it, or an interest as a beneficiary under it, is a qualified investment under section 146, 146.1, 146.3 or 204 of the Act, the reporting person shall, in respect of the year and within 90 days after the end of the year, make an information return in prescribed form.
(3) [Repealed, SOR/2005-264, s. 4]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/85-160, s. 2
- SOR/88-165, s. 31(F)
- SOR/94-686, s. 79(F)
- SOR/2000-62, s. 1
- SOR/2001-216, s. 1
- SOR/2005-264, s. 4
- Date modified: