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Versions of s. 55(5)(f)(i)

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
    the corporation may designate in its return of income under this Part for the taxation year during which the dividend was received anya portion of the taxabledividend dividendis deemed to be a separate taxable dividend,dividend andequal to the lesser of
    Full text

    a portion of the dividend is deemed to be a separate taxable dividend equal to the lesser of

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

    the corporation may designate in its return of income under this Part for the taxation year during which the dividend was received any portion of the taxable dividend to be a separate taxable dividend, and