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I-3 - Taxation Act

Section 21.10.2
Disposition versions

Full text
21.10.2. Section 21.10 does not apply in respect of a dividend described in that section
(a)  if the share on which the dividend is paid was not acquired by the specified financial institution in the ordinary course of the business it carried on; or
(b)  to the extent that the dividend would be described in subparagraph ii of paragraph j of section 257 if the corporation not resident in Canada were not a foreign affiliate of the specified financial institution.
1982, c. 5, s. 11; 2019, c. 14, s. 67.
21.10.2. Section 21.10 is not applicable to a dividend described therein if the share on which the dividend is paid was not acquired in the ordinary course of the business carried on by the specified financial institution.
1982, c. 5, s. 11.
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