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← Historical versions

Versions of s. 131(11)(e)

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. 2019-01-01 to present available View Source
    the amount of the corporation’s capital dividend account at any time after that time shall be deemed to be nil.
    Full text

    the amount of the corporation’s capital dividend account at any time after that time shall be deemed to be nil.

  2. 2004-08-31 to 2019-01-01 View Source

    the amount of the corporation’s capital dividend account at any time after that time shall be deemed to be nil.