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Acts and Regulations
2016, c.112
- Small Business Investor Tax Credit Act
Summary
Regulation
1
Chapter
Title
2003-39
General
Full text
Detailled Table of Contents
Current to 1 January 2024
Small Business InvestorTax Credit Act
 INTERPRETATION
1
Definitions
2
Associated corporations
3
Exclusion from eligible share
4
Shares of qualifying trust deemed to be those of eligible investor
 REGISTRATION OF CORPORATIONS OTHER THAN COMMUNITY ECONOMIC DEVELOPMENT CORPORATIONS
5
Application for registration
6
Requirements for registration
7
Certificate of registration
8
Condition of registration
9
Criteria for eligibility
10
Investment plan
11
Endorsement
12
Prohibited use of funds
 REGISTRATION OF COMMUNITY ECONOMICDEVELOPMENT CORPORATIONS OR COOPERATIVES
13
Application for registration
14
Requirements for registration
15
Certificate of registration
16
Condition of registration
17
Criteria for eligibility
18
Investment requirements
19
Application of sections 11 and 12 and sections 20 to 46
 SMALL BUSINESSINVESTOR TAX CREDIT
20
Application for tax credit certificate
21
Prohibition regarding eligible investors
22
Issuance of tax credit certificate
 ENFORCEMENT
23
Revocation of certificate of registration
24
Surrender of registration
25
Recovery of tax credit on revocation, surrender or wind-up
26
Recovery of tax credit on receivership or bankruptcy
27
Liability of officers and directors
28
Recovery of tax credit when no entitlement
29
Recovery of tax credit on early redemption
30
Withholding and remittance of tax credit
31
Disposal of share
 GENERAL
32
Annual returns
33
Records of corporation
34
Debt due the Crown
35
Recovery of amount
36
Interest
37
Extension of time
38
Projections
39
Appointment of auditors and inspectors
40
Audits and examinations
41
Removal of documents
42
Information to be provided
43
Obstruction
44
Offences
45
Penalties
46
Certificate as evidence
47
Administration of Act
48
Regulations
49
Saving provision
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