Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 82(1.1)

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
    An amount shall be included in the amounts described in paragraph (1)(c) in respect of a taxable dividend received at any time as part of a dividend rental arrangement only if that dividend was received on a share acquired before that time and after April, 1989.
    Full text

    An amount shall be included in the amounts described in paragraph (1)(c) in respect of a taxable dividend received at any time as part of a dividend rental arrangement only if that dividend was received on a share acquired before that time and after April, 1989.

  2. 2013-06-26 to 2018-06-21 View Source
    An amount shall be included in the amounts described in subparagraphparagraph 82(1)(a)(i)(1)(c) in respect of a taxable dividend received at any time as part of a dividend rental arrangement only whereif that dividend was received on a share acquired before that time and after April, 1989.
    Full text

    An amount shall be included in the amounts described in paragraph (1)(c) in respect of a taxable dividend received at any time as part of a dividend rental arrangement only if that dividend was received on a share acquired before that time and after April, 1989.

  3. 2004-08-31 to 2013-06-26 View Source

    An amount shall be included in the amounts described in subparagraph 82(1)(a)(i) in respect of a taxable dividend received at any time as part of a dividend rental arrangement only where that dividend was received on a share acquired before that time and after April, 1989.