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Versions of s. 212.3(9)(c)(ii)(B)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2013-06-26 to 2014-12-16 View Source
    as a dividend or reductionqualifying return of paid-upcapital, capitalwithin the meaning assigned by subsection 90(3), in respect of a class of subject shares, or the portion of a dividend or reductionqualifying return of paid-up capital in respect of a class of substituted shares that may reasonably be considered to relate to the subject shares, or
    Full text

    as a dividend or qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of a class of subject shares, or the portion of a dividend or qualifying return of capital in respect of a class of substituted shares that may reasonably be considered to relate to the subject shares, or

  2. 2012-12-14 to 2013-06-26 View Source

    as a dividend or reduction of paid-up capital in respect of a class of subject shares, or the portion of a dividend or reduction of paid-up capital in respect of a class of substituted shares that may reasonably be considered to relate to the subject shares, or