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

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 amount, if any, by which the portion of the dividend that is a taxable dividendpart exceeds the portion designatedreferred underto in subparagraph 55(5)(f)(i)(i) shall beis deemed to be a separate taxable dividend.
    Full text

    the amount, if any, by which the taxable part exceeds the portion referred to in subparagraph (i) is deemed to be a separate taxable dividend.

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

    the amount, if any, by which the portion of the dividend that is a taxable dividend exceeds the portion designated under subparagraph 55(5)(f)(i) shall be deemed to be a separate taxable dividend.