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← Historical versions

Versions of s. 84(4.1)

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. 2018-12-13 to present available View Source
    Any amount paid by a public corporation on the reduction of the paid-up capital in respect of any class of shares of its capital stock, otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or by way of a transaction described in subsection (2) or section 86, is deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend, unless
    Full text

    Any amount paid by a public corporation on the reduction of the paid-up capital in respect of any class of shares of its capital stock, otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or by way of a transaction described in subsection (2) or section 86, is deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend, unless

  2. 2013-06-26 to 2018-12-13 View Source
    WhereAny atamount anypaid time after April 10, 1978,by a public corporation hason reducedthe reduction of the paid-up capital in respect of any class of shares of its capital stockstock, otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or by way of a transaction described in subsection 84(2)(2) or section 86, any amount paid by it on the reduction of the paid-up capital shall beis deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend.dividend, unless
    Full text

    Any amount paid by a public corporation on the reduction of the paid-up capital in respect of any class of shares of its capital stock, otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or by way of a transaction described in subsection (2) or section 86, is deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend, unless

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

    Where at any time after April 10, 1978, a public corporation has reduced the paid-up capital in respect of any class of shares of its capital stock otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or a transaction described in subsection 84(2) or section 86, any amount paid by it on the reduction of the paid-up capital shall be deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend.