excluded owners capacity as a trustee of a trust that is(i)a specified Canadian trust,(ii)a mutual fund trust as defined in subsection 248(1) of the Income Tax Act,(iii)a real estate investment trust as defined in subsection 122.1(1) of the Income Tax Act, or(iv)a SIFT trust as defined in subsection 122.1(1) of the Income Tax Act;(b)in the person’s capacity as a partner of a partnership that is a specified Canadian partnership;(c)in a capacity other than as a trustee of a trust or partner of a partnership if the person is(i)an individual who is a citizen or permanent resident,(ii)a specified Canadian corporation,(iii)a corporation incorporated or continued under the laws of Canada or a province whose shares are listed on a stock exchange in Canada for which a designation under section 262 of the Income Tax Act is in effect,(iv)a registered charity as defined in subsection 248(1) of the Income Tax Act,(v)a cooperative housing corporation, a hospital authority, a municipality, a public college
government entityqualifying shares) of the capital stock of which are owned by one or more persons each of which is(i)Her Majesty in right of Canada,(ii)Her Majesty in right of a province,(iii)a municipality, or(iv)a corporation described in this paragraph; or(e)a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale)
legal representatives estate or succession. (représentant légal)
ownership percentages percentage of the ownership in respect of the residential property, the particular percentage; and(c)if paragraphs (a) and (b) do not apply,(i)if the land registration system or other similar system applicable where the residential property is located indicates that the particular person holds a percentage of the ownership in respect of the residential p
personal representatives will, the liquidator of the individual’s succession, the administrator of the estate of the individual or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession of the individual. (représentant personnel)
relevant assetss authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and(b)if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. (actif pertinent)
taxable values most recent sale price on or before December 31 of the calendar year. (valeur imposable)