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← Historical versions

Versions of s. 112(5)(c)

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
    the taxpayer received
    Full text

    the taxpayer received

  2. 2011-12-15 to 2018-12-13 View Source
    the taxpayer received a dividend on the share at a time when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received.
    Full text

    the taxpayer received

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

    the taxpayer received a dividend on the share at a time when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received.