Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 90(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. 2017-12-14 to present available View Source
    In computing the income for a taxation year of a taxpayer resident in Canada, there is to be included any amount received by the taxpayer at any time in the year as, on account or in lieu of payment of, or in satisfaction of, a dividend on a share owned by the taxpayer of the capital stock of a non-resident corporation.
    Full text

    In computing the income for a taxation year of a taxpayer resident in Canada, there is to be included any amount received by the taxpayer at any time in the year as, on account or in lieu of payment of, or in satisfaction of, a dividend on a share owned by the taxpayer of the capital stock of a non-resident corporation.

  2. 2013-06-26 to 2017-12-14 View Source
    In computing the income for a taxation year of a taxpayer resident in Canada, there shallis to be included any amountsamount received by the taxpayer at any time in the year as, on account or in lieu of payment of, or in satisfaction of, dividendsa dividend on a share owned by the taxpayer of the capital stock of a corporationnon-resident not resident in Canada.corporation.
    Full text

    In computing the income for a taxation year of a taxpayer resident in Canada, there is to be included any amount received by the taxpayer at any time in the year as, on account or in lieu of payment of, or in satisfaction of, a dividend on a share owned by the taxpayer of the capital stock of a non-resident corporation.

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

    In computing the income for a taxation year of a taxpayer resident in Canada, there shall be included any amounts received by the taxpayer in the year as, on account or in lieu of payment of, or in satisfaction of, dividends on a share owned by the taxpayer of the capital stock of a corporation not resident in Canada.