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Versions of s. 191(1), definition “excluded dividend”, para (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
    paid by a corporation to a shareholder that had a substantial interest in the corporation at the time the dividend was paid,
    Full text

    paid by a corporation to a shareholder that had a substantial interest in the corporation at the time the dividend was paid,

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

    paid by a corporation to a shareholder that had a substantial interest in the corporation at the time the dividend was paid,