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Versions of s. 93.4(3)(c)(i)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source

    each reference to “such portion of the dividend as is prescribed to have been paid out of taxable surplus” in subparagraph 113(1)(b)(i), clause 113(1)(c)(i)(A) and subparagraph 113(1)(c)(ii) and the reference to “that portion of the dividend” in subparagraph 113(1)(b)(ii) refer to the portion of the taxable surplus dividend other than the FABI surplus dividend, and