Canada Business Corporations Regulations, 2001

1 The following definitions apply in these Regulations.

Act

Act means the Canada Business Corporations Act. (Loi)

end of the taxation year

end of the taxation year means the taxation year end as defined in subsection 1104(1) of the Income Tax Regulations and is the equivalent of the financial year end for the purposes of these Regulations. (fin de l’année d’imposition)