14 October 2009 External T.I. 2009-0325101E5 F - Placement admissible, part de coopérative -- summary under Subparagraph 4900(14)(a)(iii)

CRA indicated that both of the conditions of the definition of "qualifying share" in Reg. 4901(2)(a) and (b) need not be satisfied in order for a co-operative share to be a qualified investment.