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O. Reg. 18/11: GENERAL

filed January 28, 2011 under Corporations Tax Act, R.S.O. 1990, c. C.40

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ontario regulation 18/11

made under the

Corporations Tax Act

Made: January 26, 2011
Filed: January 28, 2011
Published on e-Laws: January 31, 2011
Printed in The Ontario Gazette: February 12, 2011

Amending Reg. 183 of R.R.O. 1990


1. Regulation 183 of the Revised Regulations of Ontario, 1990 is amended by adding the following section:

Tax in Respect of Benefit Plans — Qualifying Trusts

508. For the purposes of the definition of “qualifying trust” in subsection 74.2 (1) of the Act, a trust is a qualifying trust if it qualifies as an employee life and health trust under subsection 144.1 (2) of the Income Tax Act (Canada), if the portion before paragraph (a) of that subsection were read without reference to the words “throughout the taxation year”.

2. This Regulation is deemed to have come into force on December 1, 2010.