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

Note: On April 24, 2026, this Regulation was deemed to have been revoked on April 1, 2026. (See: 2026, c. 2, Sched. 4, s. 2)

Last amendment: 2026, c. 2, Sched. 4, s. 2.

Legislative History: 2026, c. 2, Sched. 4, s. 2.

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).