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← Historical versions

Versions of s. 55(2)(c)

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 aparagraph corporation(b) hasdoes not disposedapply ofto the share, shall be deemeddividend, to be a gain of the corporationdividend recipient, for the year in which the dividend was receivedreceived, from the disposition of a capital property.
    Full text

    if paragraph (b) does not apply to the dividend, to be a gain of the dividend recipient, for the year in which the dividend was received, from the disposition of a capital property.

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

    where a corporation has not disposed of the share, shall be deemed to be a gain of the corporation for the year in which the dividend was received from the disposition of a capital property.