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I-3 - Taxation Act

Section 501.2
Disposition versions

Full text
501.2. A dividend that would otherwise be referred to in section 501.1 is deemed not to be such a dividend if, at the time the dividend becomes payable, the terms of the shares of the series referred to in the said section differ from the terms in force on 31 March 1977 of those shares or if the corporation issued additional shares of that series after 31 March 1977.
1978, c. 26, s. 86; 1997, c. 3, s. 71.
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