Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 260(7)(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
    the corporation is deemed to have paid 1/3 of the amount as a taxable dividend, where the corporation is a registered securities dealer.
    Full text

    the corporation is deemed to have paid 1/3 of the amount as a taxable dividend, where the corporation is a registered securities dealer.

  2. 2013-06-26 to 2018-12-13 View Source
    the corporation is deemed to have paid 1/3 of anythe amount paid byas a taxable dividend, where the corporation that is a registered securities dealer (other than an amount for which a deduction in computing income may be claimed under subsection 260(6.1))dealer.
    Full text

    the corporation is deemed to have paid 1/3 of the amount as a taxable dividend, where the corporation is a registered securities dealer.

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

    1/3 of any amount paid by a corporation that is a registered securities dealer (other than an amount for which a deduction in computing income may be claimed under subsection 260(6.1))