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    • Regulation 4600Qualified Property
    • Regulation 4800.1
    • Regulation 4700ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971
    • Regulation 4800
    • Regulation 4801
    • Regulation 4802
    • Regulation 4803
    • Regulation 4900REGISTERED PLANS  —  INVESTMENTS
    • Regulation 4901Interpretation
    • Regulation 5000
    • Regulation 5001
    • Regulation 5100Deferred Income Plans, Investments in Small Business
    • Regulation 5102
    • Regulation 5200
    • Regulation 5201Small Manufacturers’ Rule
    • Regulation 5202Interpretation
    • Regulation 5300Individuals
    • Regulation 5301Corporations Under Part I of the Act
    • Regulation 5700Medical Expense Tax Credit
    • Regulation 5800Retention of Books and Records
    • Regulation 5900
    • Regulation 5901Order of Surplus Distributions
    • Regulation 5902Election in Respect of Capital Gains
    • Regulation 5903Deductible Loss
    • Regulation 5903.1
    • Regulation 5904Participating Percentage
    • Regulation 5905Special Rules
    • Regulation 5907Interpretation
    • Regulation 5908
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