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

Section 308.1r1
Disposition versions

Full text
308.1R1. For the purposes of section 308.1 of the Act, the prescribed part of a dividend referred to in section 308.2 of the Act is the part of that dividend that is subject to Canadian income tax under Part IV of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) that is not refunded under that Act as a consequence of the payment of a dividend by a corporation where the payment is part of a series of transactions or events in respect of which section 308.1 of the Act applies.
s. 308.1R1; O.C. 2962-82, s. 31; O.C. 500-83, s. 31; O.C. 2583-85, s. 12; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 1282-2003, s. 35; O.C. 134-2009, s. 1; O.C. 164-2021, s. 30.
308.1R1. For the purposes of section 308.1 of the Act, the prescribed part of a dividend referred to in section 308.2 of the Act is the part of that dividend that is subject to Canadian income tax under Part IV of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) that is not refunded under that Act as a consequence of the payment of a dividend to a corporation where the payment is part of a series of transactions or events in respect of which section 308.1 of the Act applies.
s. 308.1R1; O.C. 2962-82, s. 31; O.C. 500-83, s. 31; O.C. 2583-85, s. 12; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 1282-2003, s. 35; O.C. 134-2009, s. 1.
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