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I-3, r. 1 - Regulation respecting the Taxation Act

Section 567r2
Disposition versions

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567R2. The capital gains dividend account of an investment corporation at a particular time means an amount equal to the amount so determined at the same time under the definition of “capital gains dividend account” provided for in subsection 6 of section 131 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 567R1.1; O.C. 67-96, s. 36; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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