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I-3 - Taxation Act

Section 796
Disposition versions

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796. A taxpayer is not however bound to include in computing his income a patronage dividend respecting property or services, other than a patronage dividend computed in relation to the volume of work carried on by the taxpayer for his cooperative or for a corporation of which his cooperative is a shareholder, the cost of which he may not deduct in computing his income from business or property.
1972, c. 23, s. 604; 1990, c. 7, s. 79; 1997, c. 3, s. 71.
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