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Versions of s. 248(1), definition “dividend rental arrangement”, para (c)

I-3.3 — Income Tax Act · 5 versions · View current text

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

  1. 2026-03-26 to present available View Source
    any synthetic equity arrangement (other than a specified hedging transaction), in respect of a DRA share of the person,person; and(mécanisme de transfert de dividendes)
    Full text

    any synthetic equity arrangement (other than a specified hedging transaction), in respect of a DRA share of the person; (mécanisme de transfert de dividendes)

  2. 2023-06-22 to 2026-03-26 View Source
    any synthetic equity arrangement,arrangement (other than a specified hedging transaction), in respect of a DRA share of the person, and
    Full text

    any synthetic equity arrangement (other than a specified hedging transaction), in respect of a DRA share of the person, and

  3. 2018-06-21 to 2023-06-22 View Source
    any synthetic equity arrangement, in respect of a DRA share of the person, and
    Full text

    any synthetic equity arrangement, in respect of a DRA share of the person, and

  4. 2017-05-01 to 2018-06-21 View Source
    a corporation at any timesynthetic receivesequity onarrangement, in respect of a particularDRA share a taxable dividend that would, but for subsection 112(2.3), be deductible in computing its taxable income or taxable income earned in Canada forof the taxation year that includes that time,person, and
    Full text

    any synthetic equity arrangement, in respect of a DRA share of the person, and

  5. 2004-08-31 to 2013-06-26 View Source

    a corporation at any time receives on a particular share a taxable dividend that would, but for subsection 112(2.3), be deductible in computing its taxable income or taxable income earned in Canada for the taxation year that includes that time, and