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Versions of s. 258(4)(a)

I-3.3 — Income Tax Act · 1 version · 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

    if the share on which the dividend was paid was not acquired in the ordinary course of the business carried on by the corporation; or