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Versions of s. 212.3(3)(a)

I-3.3 — Income Tax Act · 3 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
    paid by the CRIC or the qualifying substitute corporation, as agreed on in the election; and
    Full text

    paid by the CRIC or the qualifying substitute corporation, as agreed on in the election; and

  2. 2014-12-16 to 2017-12-14 View Source
    the dividend that would, in the absence of this subsection, be deemed under paragraph (2)(a) to have been paid by the CRIC toor the parentqualifying andsubstitute receivedcorporation, byas agreed on in the parentelection; from the CRICand
    Full text

    paid by the CRIC or the qualifying substitute corporation, as agreed on in the election; and

  3. 2012-12-14 to 2014-12-16 View Source

    the dividend that would, in the absence of this subsection, be deemed under paragraph (2)(a) to have been paid by the CRIC to the parent and received by the parent from the CRIC