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I-3 - Taxation Act
Section 308.2.0.3
Disposition versions
308.2.0.3. For the purposes of subparagraph 1 of subparagraph ii of paragraph a of section 308.2 and for the purpose of determining whether the payment of a dividend caused a significant reduction in the fair market value of any share, the fair market value of the share, determined immediately before the dividend was paid, must be increased by an amount equal to the amount, if any, by which the amount that is the fair market value of the dividend received on the share exceeds the fair market value of the share.
