Income Tax Regulations
Version of section 6701.1 from 2013-12-12 to 2016-06-21:
6701.1 Notwithstanding section 6701, a corporation that applies after March 20, 2013 for registration under a provincial act listed in that section is not a prescribed labour-sponsored venture capital corporation for the purposes of the definition approved share in subsection 127.4(1) of the Act and the definition eligible investment in subsection 204.8(1) of the Act.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2013, c. 40, s. 113
- Date modified: