Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 131(5.1)(b)

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
    where the dividend is paid to a shareholder who is a non-resident person or a partnership that is not a Canadian partnership,
    Full text

    where the dividend is paid to a shareholder who is a non-resident person or a partnership that is not a Canadian partnership,

  2. 2005-05-13 to 2019-01-01 View Source

    where the dividend is paid to a shareholder who is a non-resident person or a partnership that is not a Canadian partnership,