Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 212.3(18)(b)(vii)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    as a dividend or a qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC, or
    Full text

    as a dividend or a qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC, or

  2. 2014-12-16 to 2017-12-14 View Source
    as a dividend or a qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC;CRIC, or
    Full text

    as a dividend or a qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC, or

  3. 2013-06-26 to 2014-12-16 View Source
    as a dividend or a reductionqualifying return of paid-upcapital, capitalwithin the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC;
    Full text

    as a dividend or a qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC;

  4. 2012-12-14 to 2013-06-26 View Source

    as a dividend or a reduction of paid-up capital in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC;