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Versions of s. 129(5)(a)(ii)

I-3.3 — Income Tax Act · 1 version · 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

    for the purpose of applying paragraph (c) of the definition non-eligible refundable dividend tax on hand in respect of the corporation at the end of the taxation year, the corporation’s non-eligible refundable dividend tax on hand at the end of its preceding taxation year is deemed to be the amount determined by the formula A − B where A is the amount determined under clause (a)(i)(A) in respect of the corporation at the end of the preceding taxation year, and B is the amount determined under clause (a)(i)(B) in respect of the corporation at the end of the preceding taxation year; and