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I-3 - Taxation Act

Section 744.6.1
Disposition versions

Full text
744.6.1. A dividend, other than a dividend received under section 508 to the extent that that section refers to section 506, is not to be included in the aggregate determined under subparagraph ii of subparagraph b of the third paragraph of section 744.6 in respect of a taxpayer referred to in that section unless
(a)  the dividend was received when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received, or
(b)  the share was not held by the taxpayer throughout the 365-day period that ended before the disposition of the share by the taxpayer.
2001, c. 7, s. 104; 2012, c. 8, s. 111.
744.6.1. A dividend shall not be included in the aggregate determined under subparagraph ii of subparagraph b of the third paragraph of section 744.6 in respect of a taxpayer referred to in that section unless
(a)  the dividend was received when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received, or
(b)  the share was not held by the taxpayer throughout the 365-day period that ended before the disposition of the share by the taxpayer.
2001, c. 7, s. 104.
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