Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 260(7)(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 corporation is deemed to have paid the amount as a taxable dividend, where the corporation is not a registered securities dealer; and
    Full text

    the corporation is deemed to have paid the amount as a taxable dividend, where the corporation is not a registered securities dealer; and

  2. 2013-06-26 to 2018-12-13 View Source
    anythe corporation is deemed to have paid the amount paid byas a taxable dividend, where the corporation that is not a registered securities dealer (other than an amount for which a deduction in computing income may be claimed under subsection 260(6.1)),dealer; and
    Full text

    the corporation is deemed to have paid the amount as a taxable dividend, where the corporation is not a registered securities dealer; and

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

    any amount paid by a corporation that is not a registered securities dealer (other than an amount for which a deduction in computing income may be claimed under subsection 260(6.1)), and