Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 53(1)(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. 2017-12-14 to present available View Source
    where the property is a share of the capital stock of a corporation resident in Canada, the amount, if any, by which
    Full text

    where the property is a share of the capital stock of a corporation resident in Canada, the amount, if any, by which

  2. 2013-06-26 to 2017-12-14 View Source
    where the property is a share of the capital stock of a corporation resident in Canada, the amountamount, ofif any dividend on the share deemedany, by subsection 84(1) to have been received by the taxpayer before that time;which
    Full text

    where the property is a share of the capital stock of a corporation resident in Canada, the amount, if any, by which

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

    where the property is a share of the capital stock of a corporation resident in Canada, the amount of any dividend on the share deemed by subsection 84(1) to have been received by the taxpayer before that time;