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← Historical versions

Versions of s. 212.3(3)(b)

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. 2021-06-29 to present available View Source
    paid to, and received by, the parent or the other non-resident corporation,person, as agreed on in the election.
    Full text

    paid to, and received by, the parent or the other non-resident person, as agreed on in the election.

  2. 2017-12-14 to 2021-06-29 View Source
    paid to, and received by, the parent or the other non-resident corporation, as agreed on in the election.
    Full text

    paid to, and received by, the parent or the other non-resident corporation, as agreed on in the election.

  3. 2014-12-16 to 2017-12-14 View Source
    a dividend is deemed, at the investment time, to be paid toto, eitherand received by, the parent or the other non-resident corporation, as the case may be, by each qualifying substitute corporation in respect of which an amount has been agreed on in the election, and received by the parent, or the other non-resident corporation, from that qualifying substitute corporation, in the amount, and in respect of each class referred to in subparagraph (a)(i), agreed on in the election.
    Full text

    paid to, and received by, the parent or the other non-resident corporation, as agreed on in the election.

  4. 2012-12-14 to 2014-12-16 View Source

    a dividend is deemed, at the investment time, to be paid to either the parent or the other non-resident corporation, as the case may be, by each qualifying substitute corporation in respect of which an amount has been agreed on in the election, and received by the parent, or the other non-resident corporation, from that qualifying substitute corporation, in the amount, and in respect of each class referred to in subparagraph (a)(i), agreed on in the election.