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Versions of s. 55(5)(c)(ii)

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. 2026-03-26 to present available View Source

    any amount deductible under section 113 and included in the corporation’s capital dividend account (as defined in subsection 89(1)) under paragraph (h) of that definition was not included in the corporation’s income;