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Versions of s. 260(6)(b)

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
    if the particular amount is in respect of an amount other than an amount that is, or is deemed by subsection (5.1) to have been, received as a taxable dividend,
    Full text

    if the particular amount is in respect of an amount other than an amount that is, or is deemed by subsection (5.1) to have been, received as a taxable dividend,

  2. 2013-06-26 to 2018-12-13 View Source
    whereif the taxpayerparticular amount is a registered securities dealer, no deduction shall be made in respect of morean amount other than 2/3an ofamount that amount.is, or is deemed by subsection (5.1) to have been, received as a taxable dividend,
    Full text

    if the particular amount is in respect of an amount other than an amount that is, or is deemed by subsection (5.1) to have been, received as a taxable dividend,

  3. 2004-08-31 to 2013-06-26 View Source

    where the taxpayer is a registered securities dealer, no deduction shall be made in respect of more than 2/3 of that amount.