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Versions of s. 248(1), definition “stock dividend”

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. 2018-06-21 to present available View Source
    stock dividend includes any dividend (determined without reference to the definition dividend in this subsection) paid by a corporation to the extent that it is paid by the issuance of shares of any class of the capital stock of the corporation; (dividende en actions)
    Full text

    stock dividend includes any dividend (determined without reference to the definition dividend in this subsection) paid by a corporation to the extent that it is paid by the issuance of shares of any class of the capital stock of the corporation; (dividende en actions)

  2. 2016-06-22 to 2018-06-21 View Source
    stock dividend includes any dividend (determined without reference to the definition dividend in this subsection) paid by a corporation to the extent that it is paid by the issuance of shares of any class of the capital stock of the corporation; (dividende en actions)
    Full text

    stock dividend includes any dividend (determined without reference to the definition dividend in this subsection) paid by a corporation to the extent that it is paid by the issuance of shares of any class of the capital stock of the corporation; (dividende en actions)

  3. 2004-08-31 to 2016-06-22 View Source

    stock dividend includes any dividend (determined without reference to the definition dividend in this subsection) paid by a corporation to the extent that it is paid by the issuance of shares of any class of the capital stock of the corporation;