Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 204, definition “excluded share”, para (b)

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. 2009-03-12 to present available View Source
    a non-participating share of the corporation is issued and outstanding and the owner of which has, as owner thereof, a right to a dividend
    Full text

    a non-participating share of the corporation is issued and outstanding and the owner of which has, as owner thereof, a right to a dividend

  2. 2004-08-31 to 2009-03-12 View Source

    a non-participating share of the corporation is issued and outstanding and the owner of which has, as owner thereof, a right to a dividend