Hyperlawhypertext legal database Income Tax Act

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Versions of s. 131(6), definition “capital gains dividend account”, para (b)(iii)

I-3.3 — Income Tax Act · 4 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
    an amount equal to 100/14 of its capital gains refund for any taxation year throughout which it was a mutual fund corporation where the year ended more than 60 days before that time; (compte de dividendes sur les gains en capital)
    Full text

    an amount equal to 100/14 of its capital gains refund for any taxation year throughout which it was a mutual fund corporation where the year ended more than 60 days before that time; (compte de dividendes sur les gains en capital)

  2. 2017-01-01 to 2019-01-01 View Source
    an amount equal to 100/14 of its capital gains refund for any taxation year throughout which it was a mutual fund corporation where the year ended more than 60 days before that time; (compte de dividendes sur les gains en capital)
    Full text

    an amount equal to 100/14 of its capital gains refund for any taxation year throughout which it was a mutual fund corporation where the year ended more than 60 days before that time; (compte de dividendes sur les gains en capital)

  3. 2013-06-26 to 2017-01-01 View Source
    thean totalamount equal to 100/14 of allits amountscapital eachgains ofrefund for any taxation year throughout which isit was a mutual fund corporation where the year ended more than 60 days before that time;
    Full text

    an amount equal to 100/14 of its capital gains refund for any taxation year throughout which it was a mutual fund corporation where the year ended more than 60 days before that time;

  4. 2004-08-31 to 2013-06-26 View Source

    the total of all amounts each of which is