RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Excluded Subsidiary Entity

For a given taxation year, an entity the equity of which:

  • is not listed or traded on a stock exchange or other public market at any time in the year;
  • is held exclusively by a qualified investor, such as:
    • a real estate investment trust (REIT),
    • a taxable Canadian corporation,
    • a specified investment flow-through trust (SIFT trust) or SIFT partnership,
    • a person or partnership that does not own, with respect to the holding of a security of the entity, property the value of which is determined by reference to a security that is listed or traded on a stock exchange or other public market,
    • an excluded subsidiary entity for the taxation year.
Note End of note
Veuillez patienter