Income Tax Regulations

7100 For the purposes of subsections 27(2) and (3), the definition private corporation in subsection 89(1) and subsection 124(3) of the Act, the following are prescribed federal Crown corporations:

• (a) Canada Deposit Insurance Corporation;

• (b) Canada Hibernia Holding Corporation;

• (c) Canada Lands Company Limited;

• (d) Canada Mortgage and Housing Corporation;

• (e) Canada Post Corporation;

• (f) Canadian Broadcasting Corporation;

• (g) Cape Breton Development Corporation;

• (h) Freshwater Fish Marketing Corporation;

• (i) Royal Canadian Mint;

• (j) VIA Rail Canada Inc; and

• (k) Project Deliver II Ltd.