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I-3 - Taxation Act
Section 1113.1
Disposition versions
1113.1. (Repealed).
2003, c. 2, s. 292; 2017, c. 292017, c. 29, s. 2091.
1113.1. Where subparagraph b of the first paragraph of section 1113 applies in respect of a dividend paid by a mortgage investment corporation to a shareholder in the period that begins 91 days after the beginning of a taxation year of the corporation that includes 28 February 2000 or 17 October 2000 and ends 90 days after the end of that year, the corporation shall disclose to the shareholder in prescribed form the amount of the dividend that is in respect of capital gains realized on dispositions of property that occurred before 28 February 2000, after 27 February 2000 but before 18 October 2000, and after 17 October 2000.
Where the requirement of the first paragraph is not met, the dividend is deemed to be in respect of capital gains from dispositions of property that occurred before 28 February 2000.
