Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 184(2.1)

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. 2013-06-26 to present available View Source
    Notwithstanding[Repealed, subsection2013, 184(2),c. where34, as. corporation has elected in accordance with subsection 83(2) in respect of the full amount of a dividend that became payable by it at a particular time in its 1988 taxation year and before June 18, 1987, the amount of the excess referred to in subsection 184(2) in respect of the dividend shall be deemed, for the purposes of subsection 184(2), to be the amount of the excess that would have been determined under subsection 184(2) in respect of the dividend if the corporation’s taxation year had ended on December 31, 1987.327]
    Full text

    [Repealed, 2013, c. 34, s. 327]

  2. 2004-08-31 to 2013-06-26 View Source

    Notwithstanding subsection 184(2), where a corporation has elected in accordance with subsection 83(2) in respect of the full amount of a dividend that became payable by it at a particular time in its 1988 taxation year and before June 18, 1987, the amount of the excess referred to in subsection 184(2) in respect of the dividend shall be deemed, for the purposes of subsection 184(2), to be the amount of the excess that would have been determined under subsection 184(2) in respect of the dividend if the corporation’s taxation year had ended on December 31, 1987.