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Versions of s. 87(2)(aa)(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. 2019-01-01 to present available View Source
    whereno subsectionamount 129(1.2)shall wouldbe haveadded appliedunder tothis deemparagraph in respect of a dividend paid by the predecessor corporation immediately before the amalgamation not to be a taxable dividend for the purpose of subsection 129(1);
    Full text

    no amount shall be added under this paragraph in respect of a predecessor corporation

  2. 2004-08-31 to 2019-01-01 View Source

    where subsection 129(1.2) would have applied to deem a dividend paid by the predecessor corporation immediately before the amalgamation not to be a taxable dividend for the purpose of subsection 129(1);