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Versions of s. 129(4), definition “non eligible refundable dividend tax on hand”, para (a)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2024-06-20 to present available View Source
    if the corporation was a Canadian-controlled private corporation throughout the year or a substantive CCPC at any time in the year, the least of
    Full text

    if the corporation was a Canadian-controlled private corporation throughout the year or a substantive CCPC at any time in the year, the least of

  2. 2019-01-01 to 2024-06-20 View Source

    if the corporation was a Canadian-controlled private corporation throughout the year, the least of