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I-3 - Taxation Act

Section 176.5
Disposition versions

Full text
176.5. The amount to which section 176.4 refers is
(a)  a payment that is contingent or dependent upon the use of or production from property,
(b)  a payment that is computed by reference to revenue, profit, cash flow, commodity price or any other similar criterion, or
(c)  a payment that is computed by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation.
1990, c. 59, s. 100; 1997, c. 3, s. 71; 2003, c. 2, s. 62.
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