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in respect of eligible dividends, an amount equal to the lesser of
in respect of eligible dividends, an amount equal to the lesser of
38 1/3% of all 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, and
1/3 of all 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, and