Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 12(1)(j)

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. 2017-12-14 to present available View Source
    any amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by subdivisionSubdivision hH to be included in computing the taxpayer’s income for the year;
    Full text

    any amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by Subdivision H to be included in computing the taxpayer’s income for the year;

  2. 2013-06-26 to 2017-12-14 View Source
    any amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by subdivision h to be included in computing the taxpayer’s income for the year in respect of a dividend paid by a corporation resident in Canada on a share of its capital stock;year;
    Full text

    any amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by subdivision h to be included in computing the taxpayer’s income for the year;

  3. 2004-08-31 to 2013-06-26 View Source

    any amount required by subdivision h to be included in computing the taxpayer’s income for the year in respect of a dividend paid by a corporation resident in Canada on a share of its capital stock;