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Versions of s. 248(1), definition “amount”, para (a)(i)

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. 2018-06-21 to present available View Source
    the amount by which the paid-up capital of the corporation that paid the dividend is increased by reason of the payment of the dividend, and
    Full text

    the amount by which the paid-up capital of the corporation that paid the dividend is increased by reason of the payment of the dividend, and

  2. 2004-08-31 to 2018-06-21 View Source

    the amount by which the paid-up capital of the corporation that paid the dividend is increased by reason of the payment of the dividend, and