← Historical versions

Versions of s. 130.1(4)(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. 2013-06-26 to present available View Source
    the dividend shall be deemed to be a capital gains dividend to the extent that it does not exceed the amount, if any, by which
    Full text

    the dividend shall be deemed to be a capital gains dividend to the extent that it does not exceed the amount, if any, by which

  2. 2004-08-31 to 2013-06-26 View Source

    the dividend shall be deemed to be a capital gains dividend to the extent that it does not exceed the amount, if any, by which