Income Tax Regulations

3201 For the purposes of the Act, the following are prescribed stock exchanges outside Canada:

• (a) in Australia, the Australian Stock Exchange;

• (b) in Belgium, the Brussels Stock Exchange;

• (c) in France, the Paris Stock Exchange;

• (d) in Germany, the Frankfurt Stock Exchange;

• (e) in Hong Kong, the Hong Kong Stock Exchange;

• (f) in Italy, the Milan Stock Exchange;

• (g) in Japan, the Tokyo Stock Exchange;

• (h) in Mexico, the Mexico City Stock Exchange;

• (i) in the Netherlands, the Amsterdam Stock Exchange;

• (j) in New Zealand, the New Zealand Stock Exchange;

• (k) in Singapore, the Singapore Stock Exchange;

• (l) in Spain, the Madrid Stock Exchange;

• (m) in Switzerland, the Zurich Stock Exchange;

• (n) in the United Kingdom, the London Stock Exchange;

• (o) in the United States,

  • (i) the American Stock Exchange,

  • (ii) the Boston Stock Exchange,

  • (iii) the Chicago Board of Options,

  • (iv) the Chicago Board of Trade,

  • (v) the Cincinnati Stock Exchange,

  • (vi) the Intermountain Stock Exchange,

  • (vii) the Midwest Stock Exchange,

  • (viii) the National Association of Securities Dealers Automated Quotation System,

  • (ix) the New York Stock Exchange,

  • (x) the Pacific Stock Exchange,

  • (xi) the Philadelphia Stock Exchange, and

  • (xii) the Spokane Stock Exchange;

• (p) in Ireland, the Irish Stock Exchange;

• (q) in Israel, the Tel Aviv Stock Exchange;

• (r) in Austria, the Vienna Stock Exchange;

• (s) in Denmark, the Copenhagen Stock Exchange;

• (t) in Finland, the Helsinki Stock Exchange;

• (u) in Norway, the Oslo Stock Exchange;

• (v) in South Africa, the Johannesburg Stock Exchange;

• (w) in Sweden, the Stockholm Stock Exchange;

• (x) in Luxembourg, the Luxembourg Stock Exchange; and

• (y) in Poland, the main and parallel markets of the Warsaw Stock Exchange.