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← Historical versions

Versions of s. 55(2)(b)

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. 2016-06-22 to present available View Source
    whereif the dividend is received on a redemption, acquisition or cancellation of a share, by the corporation hasthat disposed ofissued the share, shallto bewhich deemedsubsection 84(2) or (3) applies, to be proceeds of disposition of the share that is redeemed, acquired or cancelled except to the extent that itthe dividend is otherwise included in computing suchthose proceeds; and
    Full text

    if the dividend is received on a redemption, acquisition or cancellation of a share, by the corporation that issued the share, to which subsection 84(2) or (3) applies, to be proceeds of disposition of the share that is redeemed, acquired or cancelled except to the extent that the dividend is otherwise included in computing those proceeds; and

  2. 2004-08-31 to 2016-06-22 View Source

    where a corporation has disposed of the share, shall be deemed to be proceeds of disposition of the share except to the extent that it is otherwise included in computing such proceeds; and