Included are Interpretation notes issued by the Minister responsible for the Act to assist investors in the interpretation of the terms "Business" and "Canadian Business" as they are defined under the Act.
- Note 1 — Defunct Business
Helps to interpret the term "business" as defined in section 3 of the Act. - Note 2 — Part of a Business Capable of Being Carried on as a Separate Business
Helps to interpret the term "Canadian Business" as it is used in subsection 31(2) of the Act. - Note 3 — All or substantially all of the Assets
Helps to interpret paragraph 28(1)(c) of the Act as to what constitutes "substantially all" of the assets used in carrying on a Canadian business. - Note 4 — Business
Helps to interpret the term "business" as defined in section 3 of the Act.