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Versions of s. 260(6.1)(a)

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
    the total of all amounts each of which is an amount that the corporation becomes obligated in the taxation year to pay to another person under an arrangement described in paragraph (b) of the definition dividend rental arrangement in subsection 248(1) that, if paid, would be deemed by subsection (5.1) to have been received by another person as a taxable dividend, and
    Full text

    the total of all amounts each of which is an amount that the corporation becomes obligated in the taxation year to pay to another person under an arrangement described in paragraph (b) of the definition dividend rental arrangement in subsection 248(1) that, if paid, would be deemed by subsection (5.1) to have been received by another person as a taxable dividend, and

  2. 2013-06-26 to 2018-12-13 View Source
    the total of all amounts each of which is an amount that the corporation isbecomes obligated in the taxation year to pay to another person under an arrangement described in paragraphsparagraph (c) and (d)(b) of the definition dividend rental arrangement in subsection 248(1) that, if paid, would be deemed by subsection 260(5)(5.1) to have been received by another person as a taxable dividend, and
    Full text

    the total of all amounts each of which is an amount that the corporation becomes obligated in the taxation year to pay to another person under an arrangement described in paragraph (b) of the definition dividend rental arrangement in subsection 248(1) that, if paid, would be deemed by subsection (5.1) to have been received by another person as a taxable dividend, and

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

    the amount that the corporation is obligated to pay to another person under an arrangement described in paragraphs (c) and (d) of the definition dividend rental arrangement in subsection 248(1) that, if paid, would be deemed by subsection 260(5) to have been received by another person as a taxable dividend, and