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Income Tax Regulations

Version of section 8604 from 2004-08-31 to 2013-06-25:

 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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-298, s. 2
  • SOR/94-686, s. 79(F)
  • SOR/98-571, s. 1
  • 2001, c. 22, s. 22

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