Hyperlawhypertext legal database Income Tax Act

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Versions of s. 131(5.1)(b)(ii)

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 TCP gains distribution is a taxable dividend that, except for the purpose of the definition of capital gains dividend account in subsection (6), is not a capital gains dividend.
    Full text

    the TCP gains distribution is a taxable dividend that, except for the purpose of the definition of capital gains dividend account in subsection (6), is not a capital gains dividend.

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

    the TCP gains distribution is a taxable dividend that, except for the purpose of the definition of capital gains dividend account in subsection (6), is not a capital gains dividend.