Bill C-13

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	PART II
1993, c. 27	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
	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.

PART II