← Historical versions

Versions of s. 129(1)(a)

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. 2019-01-01 to present available View Source
    may, on sending the notice of assessment for the year, refund without application an amount (in this Act referred to as its “dividend refund” for the year) in respect of taxable dividends paid by the corporation on shares of its capital stock in the year, and at a time when it was a private corporation, equal to the lessertotal of
    Full text

    may, on sending the notice of assessment for the year, refund without application an amount (in this Act referred to as its “dividend refund” for the year) in respect of taxable dividends paid by the corporation on shares of its capital stock in the year, and at a time when it was a private corporation, equal to the total of

  2. 2010-12-15 to 2019-01-01 View Source
    may, on mailingsending the notice of assessment for the year, refund without application therefor an amount (in this Act referred to as its “dividend refund” for the year) equal to the lesser of
    Full text

    may, on sending the notice of assessment for the year, refund without application an amount (in this Act referred to as its “dividend refund” for the year) equal to the lesser of

  3. 2004-08-31 to 2010-12-15 View Source

    may, on mailing the notice of assessment for the year, refund without application therefor an amount (in this Act referred to as its “dividend refund” for the year) equal to the lesser of