Income Tax Regulations

4802 (1) For the purposes of clause 149(1)(o.2)(iv)(D) of the Act, the following are prescribed persons:

• (a) a trust all the beneficiaries of which are trusts described in clause 149(1)(o.2)(iv)(B) of the Act;

• (b) a corporation incorporated before November 17, 1978 solely in connection with, or for the administration of, a registered pension plan;

• (c) a trust or corporation established by or arising by virtue of an act of a province the principal activities of which are to administer, manage or invest the monies of a pension fund or plan that is established pursuant to an act of the province or an order or regulation made thereunder;

• (c.1) the Canada Pension Plan Investment Board;

• (d) a trust or corporation established by or arising by virtue of an act of a province in connection with a scheme or program for the compensation of workers injured in an accident arising out of or in the course of their employment;

• (e) Her Majesty in right of a province;

• (f) a trust all of the beneficiaries of which are any combination of

  • (i) registered pension plans,

  • (ii) trusts described in clause 149(1)(o.2)(iv)(B) or (C) of the Act, and

  • (iii) persons described in this subsection; and

• (g) a corporation all of the shares of the capital stock of which are owned by one or more of the following:

  • (i) registered pension plans,

  • (ii) trusts described in clause 149(1)(o.2)(iv)(B) or (C) of the Act, and

  • (iii) persons described in this subsection.

(2) For the purposes of paragraph 149(1)(t) of the Act, the following are prescribed insurers:

• (a) Union Québécoise, compagnie d’assurances générales inc.;

• (b) Les Clairvoyants Compagnie d’Assurance Générale Inc.; and

• (c) Laurentian Farm Insurance Company Inc.