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Versions of s. 260(8)(a)(ii)

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. 2021-06-29 to present available View Source
    to the securityextent isof deemedthe amount of the dividend paid in respect of the security, to be a securitypayment describedmade inby paragraphthe (a)borrower, as a corporation, to the lender of thea definitiondividend fullypayable exempt interest in subsection 212(3) ifon the security is described in paragraph (c) of the definition qualified security in subsection (1), andsecurity;
    Full text

    to the extent of the amount of the dividend paid in respect of the security, to be a payment made by the borrower, as a corporation, to the lender of a dividend payable on the security;

  2. 2008-01-01 to 2013-06-26 View Source
    the amountsecurity paidis or credited shall,deemed to thebe extenta security described in paragraph (a) of the amountdefinition fully exempt interest in subsection 212(3) if the security is described in paragraph (c) of the interest,definition ifqualified any, paidsecurity in respectsubsection of the security, be deemed for the purpose of subparagraph 212(1)(b)(vii) to have been payable by the issuer of the security,(1), and
    Full text

    the security is deemed to be a security described in paragraph (a) of the definition fully exempt interest in subsection 212(3) if the security is described in paragraph (c) of the definition qualified security in subsection (1), and

  3. 2004-08-31 to 2008-01-01 View Source

    the amount paid or credited shall, to the extent of the amount of the interest, if any, paid in respect of the security, be deemed for the purpose of subparagraph 212(1)(b)(vii) to have been payable by the issuer of the security, and