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← Historical versions

Versions of s. 248(5)(b)

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
    any share received as a stock dividend on another share of the capital stock of a corporation shall be deemed to be property substituted for that other share.
    Full text

    any share received as a stock dividend on another share of the capital stock of a corporation shall be deemed to be property substituted for that other share.

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

    any share received as a stock dividend on another share of the capital stock of a corporation shall be deemed to be property substituted for that other share.