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Exclusions Under Paragraph (a) Of Definition Of “relevant Corporation”

In This Volume

  • 1 A corporation or limited liability company that is any of the following is not a relevant corporation:
  • (a) a corporation within the government reporting entity as defined in the Budget Transparency and Accountability Act;
  • (b) a government body within the meaning of section 1 of the Financial Administration Act;
  • (c) a local public body within the meaning of the Freedom of Information and Protection of Privacy Act;
  • (d) a body referred to in Schedule 2 [Public Bodies] of the Freedom of Information and Protection of Privacy Act;
  • (e) a corporation incorporated by a municipality under section 185 [ownership of corporations] of the Community Charter;
  • (f) a corporation incorporated by a regional district under section 265 [inspector approval required for incorporation or acquisition of corporations] of the Local Government Act;
  • (g) a corporation that is a reporting issuer or reporting issuer equivalent within the meaning of the Business Corporations Act;
  • (h) a corporation that is listed on a designated stock exchange within the meaning of section 248(1) of the Income Tax Act (Canada);
  • (i) a corporation incorporated or continued by an enactment;
  • (j) a water utility within the meaning of the Water Utility Act;
  • (k) a designated airport authority within the meaning of the Airport Transfer (Miscellaneous Matters) Act (Canada);
  • (l) a port authority within the meaning of the Canada Marine Act (Canada);
  • (m) an independent school within the meaning of the Independent School Act;
  • (n) a strata corporation within the meaning of the Strata Property Act;
  • (o) a savings institution;
  • (p) an insurance company;
  • (q) a trust company;
  • (r) a pension fund society within the meaning of the Pension Fund Societies Act;
  • (s) a corporation owned by an Indigenous nation;
  • (t) a wholly owned subsidiary, within the meaning of the Business Corporations Act, of a corporation to which any of paragraphs (a) to (s) of this section apply.

2019-23-Sch. 1.