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Versions of s. 55(2.1)(a)

I-3.3 — Income Tax Act · 1 version · 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

    the dividend recipient is entitled to a deduction in respect of the dividend under subsection 112(1) or (2) or 138(6);