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by the corporation on or before the day on or before which its return of income for its taxation year in which such dividends become payable is required to be filed; or
by the corporation on or before the day on or before which its return of income for its taxation year in which such dividends become payable is required to be filed; or
by the corporation on or before the day on or before which its return of income for its taxation year in which such dividends become payable is required to be filed; or