Introduction Overview Chapter 2: Matters which are distributions Section 1005: Meaning of “non-commercial securities”
2976.This section sets out the definition of a non-commercial security for the purposes of paragraph E in section 1000. It is based on section 209(2)(d) of ICTA.
2977.Sections 1006 to 1014 also affect the scope and amount of a distribution within paragraph E in section 1000.