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Income Tax Regulations

Version of section 7100 from 2018-07-25 to 2024-05-28:


 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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/84-744, s. 1
  • SOR/85-175, s. 1
  • SOR/86-1092, s. 18
  • 1991, c. 10, s. 19
  • SOR/91-174, s. 1
  • SOR/91-557, s. 1
  • SOR/91-603, s. 1
  • SOR/94-405, s. 1
  • SOR/94-686, s. 39(F)
  • SOR/97-28, s. 1
  • 2001, c. 22, s. 22
  • SOR/2003-397, s. 1
  • SOR/2018-160, s. 1

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