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Versions of s. 130.1(4)(b)(i)

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
    whereshall not be included in computing the dividendtaxpayer’s wasincome infor respectthe ofyear capitalas gainsincome from a share of the corporationcapital from dispositions of property that occurred before February 28, 2000 and the taxation yearstock of the taxpayer began after February 27, 2000corporation, and ended before October 18, 2000, 9/8 of the dividend is deemed to be a capital gain of the taxpayer from the disposition by the taxpayer of a capital property in the year,
    Full text

    shall not be included in computing the taxpayer’s income for the year as income from a share of the capital stock of the corporation, and

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

    where the dividend was in respect of capital gains of the corporation from dispositions of property that occurred before February 28, 2000 and the taxation year of the taxpayer began after February 27, 2000 and ended before October 18, 2000, 9/8 of the dividend is deemed to be a capital gain of the taxpayer from the disposition by the taxpayer of a capital property in the year,