Income Tax Regulations

8604 For the purposes of paragraph (g) of the definition financial institution in subsection 181(1) of the Act, each of the following corporations is a prescribed corporation:

• (a) a corporation of which all or substantially all of the assets are shares or indebtedness of financial institutions (as defined in that subsection) to which the corporation is related;

• (b) AVCO Financial Services Canada Limited;

• (c) AVCO Financial Services Realty Limited;

• (d) AVCO Financial Services Quebec Limited;

• (e) General Motors Acceptance Corporation of Canada, Limited;

• (f) Household Financial Corporation Limited;

• (g) Household Finance Corporation of Canada;

• (h) Household Realty Corporation Limited;

• (i) Merchant Retail Services Limited;

• (j) Superior Acceptance Corporation Limited;

• (k) Superior Credit Corporation Limited;

• (l) Crédit Industriel Desjardins;

• (m) Beneficial Canada Inc.;

• (n) Beneficial Realty Ltd.;

• (o) RT Mortgage-Backed Securities Limited;

• (p) RT Mortgage-Backed Securities II Limited;

• (q) T. Eaton Acceptance Co. Limited;

• (r) National Retail Credit Services Limited;

• (s) Ford Credit Canada Limited;

• (t) Principal Fund Incorporated;

• (u) Farm Credit Canada;

• (v) Canadian Cooperative Agricultural Financial Services;

• (w) CU Credit Inc.;

• (x) Household Commercial Canada Inc.;

• (y) Canadian Home Income Plan Corporation;

• (z) Hudson’s Bay Company Acceptance Limited;

• (z.1) Bombardier Capital Ltd.;

• (z.2) Trans Canada Credit Corporation;

• (z.3) Norwest Financial Canada, Inc.;

• (z.4) Norwest Financial Capital Canada, Inc.;

• (z.5) GE Capital Canada Limited; and

• (z.6) GE Capital Canada Retailer Financial Services Company.