Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 260(1.1)

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. 2018-12-13 to present available View Source
    This subsection applies to an amount if the amount is received by a person who is resident in Canada, the amount is deemed under subsection (5.1) to be a taxable dividend, and the amount is either
    Full text

    This subsection applies to an amount if the amount is received by a person who is resident in Canada, the amount is deemed under subsection (5.1) to be a taxable dividend, and the amount is either

  2. 2013-06-26 to 2018-12-13 View Source
    This subsection applies to an amount if the amount is received by a person who is resident in Canada, the amount is deemed under subsection (5)(5.1) to be a taxable dividend, and the amount is either
    Full text

    This subsection applies to an amount if the amount is received by a person who is resident in Canada, the amount is deemed under subsection (5.1) to be a taxable dividend, and the amount is either

  3. 2007-02-21 to 2013-06-26 View Source

    This subsection applies to an amount if the amount is received by a person who is resident in Canada, the amount is deemed under subsection (5) to be a taxable dividend, and the amount is either