Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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
    any amount that would otherwise be proceeds of disposition of a share to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed
    Full text

    any amount that would otherwise be proceeds of disposition of a share to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed

  2. 2016-06-22 to 2018-12-13 View Source
    any amount that would otherwise be proceeds of disposition of a share to the extent that the amount is deemed by subsection 84(2) or 84(3)(3) to be a dividend received andexcept to the extent the dividend is not deemed by paragraph 55(2)(a) or subparagraph 88(2)(b)(ii) not to be a dividend, or
    Full text

    any amount that would otherwise be proceeds of disposition of a share to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed

  3. 2004-08-31 to 2016-06-22 View Source

    any amount that would otherwise be proceeds of disposition of a share to the extent that the amount is deemed by subsection 84(2) or 84(3) to be a dividend received and is not deemed by paragraph 55(2)(a) or subparagraph 88(2)(b)(ii) not to be a dividend, or