Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 54, definition “proceeds of disposition”, para (i)

I-3.3 — Income Tax Act · 2 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
    in the case of a share, an amount deemed by subparagraph 88(2)(b)(ii) not to be a dividend on that share,
    Full text

    in the case of a share, an amount deemed by subparagraph 88(2)(b)(ii) not to be a dividend on that share,

  2. 2004-08-31 to 2018-12-13 View Source

    in the case of a share, an amount deemed by subparagraph 88(2)(b)(ii) not to be a dividend on that share,