Versions of s. 131(1.8)(a)
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the amount of those dividends to which subsections (1.6) and (1.7) apply is the amount of the corporation’s net capital gains from dispositions of property in that year, and
the amount of those dividends to which subsections (1.6) and (1.7) apply is the amount of the corporation’s net capital gains from dispositions of property in that year, and