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O. Reg. 219/17: SPECIFIED BENEFIT PLANS THAT ARE QUALIFYING TRUSTS - ELECTION UNDER SUBSECTION 74.2 (3.1) OF THE ACT
filed June 29, 2017 under Corporations Tax Act, R.S.O. 1990, c. C.40
Skip to contentontario regulation 219/17
made under the
Corporations Tax Act
Made: June 28, 2017
Filed: June 29, 2017
Published on e-Laws: June 29, 2017
Printed in The Ontario Gazette: July 15, 2017
Specified benefit plans that are qualifying trusts - Election Under Subsection 74.2 (3.1) of the Act
Prescribed period, par. 2 of s. 74.2 (3.1) of the Act
1. For the purposes of paragraph 2 of subsection 74.2 (3.1) of the Act, the period of two years is prescribed for the following benefit plans:
1. The employee life and health trust known as USW Local 1005 ELHT.
2. The employee life and health trust known as USW Local 8782 ELHT.
3. The employee life and health trust known as Stelco Non-USW Retiree Life and Health Trust.
Commencement
2. This Regulation comes into force on the day it is filed.
Charles Sousa
Minister of Finance
Date made: June 28, 2017