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← Historical versions

Versions of s. 82(1)(a)(i)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source
    the total of all amounts, other than eligible dividends and amounts described in paragraph (c), (d) or (e), received by the taxpayer in the taxation year from corporations resident in Canada as, on account of, in lieu of payment of or in satisfaction of, taxable dividends,
    Full text

    the total of all amounts, other than eligible dividends and amounts described in paragraph (c), (d) or (e), received by the taxpayer in the taxation year from corporations resident in Canada as, on account of, in lieu of payment of or in satisfaction of, taxable dividends,

  2. 2007-02-21 to 2018-06-21 View Source
    the total of all amounts, other than eligible dividends and amounts eachdescribed ofin whichparagraph is(c), a(d) taxableor dividend(e), received by the taxpayer in the taxation year as part of a dividend rental arrangement of the taxpayer from a corporationcorporations resident in Canada as, on account of, in lieu of payment of or ain satisfaction of, taxable dividend received by the taxpayer in the year from a corporation resident in Canada that is not a taxable Canadian corporation,dividends,
    Full text

    the total of all amounts, other than eligible dividends and amounts described in paragraph (c), (d) or (e), received by the taxpayer in the taxation year from corporations resident in Canada as, on account of, in lieu of payment of or in satisfaction of, taxable dividends,

  3. 2004-08-31 to 2007-02-21 View Source

    all amounts each of which is a taxable dividend received by the taxpayer in the year as part of a dividend rental arrangement of the taxpayer from a corporation resident in Canada or a taxable dividend received by the taxpayer in the year from a corporation resident in Canada that is not a taxable Canadian corporation,