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

Section 570r2
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570R2. The expression “capital dividend account” of a corporation, at a particular time, means an amount equal to the amount so determined in respect of that corporation at the same time and for the same purposes under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 570R2; O.C. 1981-80, s. 570R2; R.R.Q., 1981, c. I-3, r. 1, s. 570R2; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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