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I-3, r. 1 - Regulation respecting the Taxation Act
Section 746r1
Disposition versions
746R1. For the purposes of section 746 of the Act, the portion of the dividend prescribed to be paid out of the exempt surplus, the prescribed foreign tax, the portion of the dividend prescribed to be paid out of the hybrid surplus, the portion of the dividend prescribed to be paid out of the taxable surplus or the portion of the dividend prescribed to be paid out of the pre-acquisition surplus, as the case may be, is an amount equal to the amount computed as such, at the same time and for the same purposes, under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations made thereunder.
746R1. For the purposes of section 746 of the Act, the portion of the dividend prescribed to be paid out of the exempt surplus, the prescribed foreign tax, the portion of the dividend prescribed to be paid out of the taxable surplus or the part of the dividend prescribed to be paid out of the pre-acquisition surplus, as the case may be, is an amount equal to the amount computed as such, at the same time and for the same purposes, under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations made thereunder.
