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Versions of s. 89(1), definition “capital dividend account”, para (a)(i.1)(B)

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
    the amount determined by the formula A × B where A is the fraction or whole number determined when 1 is subtracted from the reciprocal of the fraction under paragraph 38(a) applicable to the trust for the year, and B is the amount referred to in subclause (A)(II),
    Full text

    the amount determined by the formula A × B where A is the fraction or whole number determined when 1 is subtracted from the reciprocal of the fraction under paragraph 38(a) applicable to the trust for the year, and B is the amount referred to in subclause (A)(II),

  2. 2017-12-14 to 2019-01-01 View Source

    the amount determined by the formula A × B where A is the fraction or whole number determined when 1 is subtracted from the reciprocal of the fraction under paragraph 38(a) applicable to the trust for the year, and B is the amount referred to in subclause (A)(II),