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← Historical versions

Versions of s. 93(1)(a)

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. 2013-06-26 to present available View Source
    the amount (in(referred to in this subsection referred to as the “elected amount”) designated by the corporation in its election not exceeding the proceedsamount that would, in the absence of dispositionthis ofsubsection, be the sharegain shall be deemed to have been a dividend received on the share from the affiliate byof the disposing corporation or disposing affiliate, as the case may be, immediately beforefrom the disposition and not to have been proceeds of disposition;the andshare, is deemed
    Full text

    the amount (referred to in this subsection as the “elected amount”) designated by the corporation in its election not exceeding the amount that would, in the absence of this subsection, be the gain of the disposing corporation or disposing affiliate, as the case may be, from the disposition of the share, is deemed

  2. 2004-08-31 to 2013-06-26 View Source

    the amount (in this subsection referred to as the “elected amount”) designated by the corporation in its election not exceeding the proceeds of disposition of the share shall be deemed to have been a dividend received on the share from the affiliate by the disposing corporation or disposing affiliate, as the case may be, immediately before the disposition and not to have been proceeds of disposition; and