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Versions of s. 112(3.31)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-12-13 to present available View Source
    A qualified dividend received by a trust shall not be included under subparagraph (3.2)(a)(i) or (b)(ii) or (3.3)(a)(i) if the trust establishes that the dividend
    Full text

    A qualified dividend received by a trust shall not be included under subparagraph (3.2)(a)(i) or (b)(ii) or (3.3)(a)(i) if the trust establishes that the dividend

  2. 2011-12-15 to 2018-12-13 View Source
    NoA qualified dividend received by a trust shall not be included under subparagraph 112(3.2)(a)(i)(3.2)(a)(i) or 112(3.2)(b)(ii)(b)(ii) or 112(3.3)(a)(i)(3.3)(a)(i) whereif the trust establishes that the dividend
    Full text

    A qualified dividend received by a trust shall not be included under subparagraph (3.2)(a)(i) or (b)(ii) or (3.3)(a)(i) if the trust establishes that the dividend

  3. 2004-08-31 to 2011-12-15 View Source

    No dividend received by a trust shall be included under subparagraph 112(3.2)(a)(i) or 112(3.2)(b)(ii) or 112(3.3)(a)(i) where the trust establishes that the dividend