|
|
|
|
| 1993, c. 27
|
|
|
|
|
36. (1) Subsection 17(2) of An Act to
amend the Excise Tax Act, the Access to
Information Act, the Canada Pension Plan,
the Customs Act, the Federal Court Act, the
Income Tax Act, the Tax Court of Canada
Act, the Tax Rebate Discounting Act, the
Unemployment Insurance Act and a related
Act, being chapter 27 of the Statutes of
Canada, 1993, is replaced by the following:
|
|
|
|
(2) Subsection (1) applies to
|
|
|
|
(a) any supply of a share in a cooperative
corporation the main purpose of which is
not to provide dining, recreational or
sporting facilities where all or part of the
consideration for the supply becomes due
after 1990 or is paid after 1990 without
having become due; and
|
|
|
|
(b) any supply of any other security all or
part of the consideration for which
becomes due after November 5, 1991 or
is paid after that day without having
become due.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on June 10, 1993.
|
|