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I-3 - Taxation Act

Section 517.2
Disposition versions

Full text
517.2. For the purposes of this Part and subject to section 517.5.5, a dividend equal to the amount by which the aggregate determined under section 517.3 exceeds the aggregate determined under section 517.3.1 is deemed to have been paid to the taxpayer by the purchaser corporation, and received by the taxpayer from the purchaser corporation, at the time of the disposition.
1978, c. 26, s. 93; 1987, c. 67, s. 122; 1993, c. 16, s. 204; 2017, c. 1, s. 136.
517.2. For the purposes of this Part, a dividend equal to the amount by which the aggregate determined under section 517.3 exceeds the aggregate determined under section 517.3.1 is deemed to have been paid to the taxpayer by the purchaser corporation, and received by the taxpayer from the purchaser corporation, at the time of the disposition.
1978, c. 26, s. 93; 1987, c. 67, s. 122; 1993, c. 16, s. 204.
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