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← Historical versions

Versions of s. 184(3)(a)

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
    the amount by which the full amountportion of the original dividend exceeds the amount of the excess shall be deemed for the purposes of the election that the corporation made in respect of the dividend underby subsection 83(2), 130.1(4) or 131(1) ofto thisbe Acta capital dividend or subsectioncapital 83(1)gains ofdividend, as the Incomecase Taxmay Act,be, chapteris 148 of the Revised Statutes of Canada, 1952, anddeemed for all otherthe purposes of this Act to be the full amount of a separate dividend that became payable at the particular time;
    Full text

    the portion of the original dividend deemed by subsection 83(2), 130.1(4) or 131(1) to be a capital dividend or capital gains dividend, as the case may be, is deemed for the purposes of this Act to be the amount of a separate dividend that became payable at the particular time;

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

    the amount by which the full amount of the dividend exceeds the amount of the excess shall be deemed for the purposes of the election that the corporation made in respect of the dividend under subsection 83(2), 130.1(4) or 131(1) of this Act or subsection 83(1) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, and for all other purposes of this Act to be the full amount of a separate dividend that became payable at the particular time;