Versions of s. 191(1), definition “excluded dividend”, para (c)

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.

2013-06-26 to present available View Source

paid by a particular corporation that would, but for paragraphs (h) and (i) of the definition financial intermediary corporation in this subsection, have been a financial intermediary corporation at the time the dividend was paid, except where the dividend was paid to a controlling corporation in respect of the particular corporation or to a specified person (within the meaning assigned by paragraph (h) of the definition taxable preferred share in subsection 248(1)) in relation to such a controlling corporation,

Full text

paid by a particular corporation that would, but for paragraphs (h) and (i) of the definition financial intermediary corporation in this subsection, have been a financial intermediary corporation at the time the dividend was paid, except where the dividend was paid to a controlling corporation in respect of the particular corporation or to a specified person (within the meaning assigned by paragraph (h) of the definition taxable preferred share in subsection 248(1)) in relation to such a controlling corporation,
2004-08-31 to 2013-06-26 View Source

paid by a particular corporation that would, but for paragraphs (h) and (i) of the definition financial intermediary corporation in this subsection, have been a financial intermediary corporation at the time the dividend was paid, except where the dividend was paid to a controlling corporation in respect of the particular corporation or to a specified person (within the meaning assigned by paragraph (h) of the definition taxable preferred share in subsection 248(1)) in relation to such a controlling corporation,