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I-3 - Taxation Act

Section 550
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550. For the purposes of this Part, the amount for the new corporation, at a particular time, of its capital dividend account and its capital gains dividend account designates the amount determined under the rules prescribed for such purposes.
1972, c. 23, s. 428; 1975, c. 22, s. 128; 1978, c. 26, s. 99; 1984, c. 15, s. 115; 1990, c. 59, s. 198; 1996, c. 39, s. 273; 1997, c. 3, s. 71.
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