O. Reg. 219/17: SPECIFIED BENEFIT PLANS THAT ARE QUALIFYING TRUSTS - ELECTION UNDER SUBSECTION 74.2 (3.1) OF THE ACT
under Corporations Tax Act, R.S.O. 1990, c. C.40
Skip to content| current | June 29, 2017 – (e-Laws currency date) |
Corporations Tax Act
Loi sur l'imposition des sociétés
ONTARIO REGULATION 219/17
SPECIFIED BENEFIT PLANS THAT ARE QUALIFYING TRUSTS - ELECTION UNDER SUBSECTION 74.2 (3.1) OF THE ACT
Consolidation Period: From June 29, 2017 to the e-Laws currency date.
No amendments.
This Regulation is made in English only.
Prescribed period, par. 2 of s. 74.2 (3.1) of the Act
1. For the purposes of paragraph 2 of subsection 74.2 (3.1) of the Act, the period of two years is prescribed for the following benefit plans:
1. The employee life and health trust known as USW Local 1005 ELHT.
2. The employee life and health trust known as USW Local 8782 ELHT.
3. The employee life and health trust known as Stelco Non-USW Retiree Life and Health Trust.
2. Omitted (provides for coming into force of provisions of this Regulation).