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Versions of s. 258(4)

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. 2013-06-26 to present available View Source
    Subsection 258(3)(3) isdoes not applicableapply to a dividend described in paragraph 258(3)(a) if the share on which the dividend was paid was not acquired in the ordinary course of the business carried on by the corporation.(3)(a)
    Full text

    Subsection (3) does not apply to a dividend described in paragraph (3)(a)

  2. 2004-08-31 to 2013-06-26 View Source

    Subsection 258(3) is not applicable to a dividend described in paragraph 258(3)(a) if the share on which the dividend was paid was not acquired in the ordinary course of the business carried on by the corporation.