Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 212.2(2)(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.

  1. 2016-12-15 to present available View Source
    in respect of the dividend, the person or partnership is deemed to be a corporation resident in Canada.
    Full text

    in respect of the dividend, the person or partnership is deemed to be a corporation resident in Canada.

  2. 2004-08-31 to 2016-12-15 View Source

    in respect of the dividend, the person or partnership is deemed to be a corporation resident in Canada.