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I-3 - Taxation Act
Section 570
Disposition versions
570. In this Title:
(a) “paid-up capital” means the amount determined according to the rules prescribed for that purpose;
(b) “capital dividend account” of a corporation at any particular time means the amount determined according to the rules prescribed for that purposes;
(b.1) (paragraph repealed);
(c) (paragraph repealed);
(d) (paragraph repealed);
(e) (paragraph repealed);
(f) (paragraph repealed);
(g) “taxable dividend” means a dividend other than a dividend in respect of which the corporation paying it elects in accordance with section 501 as it reads before 1 January 1979, or with section 502, or other than a dividend contemplated in section 501.1;
(h) (paragraph replaced);
(i) (paragraph replaced);
(j) (paragraph replaced);
(k) (paragraph replaced);
(l) “Canadian corporation” at a particular time means a corporation that is resident in Canada at that time and incorporated in Canada or resident in Canada throughout the period from 18 June 1971 to that time;
(m) “taxable Canadian corporation” means a corporation that, at the time the expression is relevant, is a Canadian corporation that is not, by virtue of a statutory provision, exempt from tax under this Part;
(n) “private corporation” at any particular time means a corporation that is resident in Canada at that time, is not a public corporation and is not controlled by one or more public corporations, other than prescribed venture capital corporations, or prescribed State bodies or federal Crown bodies or by any combination thereof;
(o) “public corporation” means a public corporation within the meaning assigned by subsection 1 of section 89 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the regulations made under that section, and a corporation that is deemed to be a public corporation under paragraph ii of subsection 2 of section 87 of the Income Tax Act.
570. In this Title:
(a) “paid-up capital” means the amount determined according to the rules prescribed for that purpose;
(b) “capital dividend account” of a corporation at any particular time means the amount determined according to the rules prescribed for that purposes;
(b.1) (paragraph repealed);
(c) (paragraph repealed);
(d) (paragraph repealed);
(e) (paragraph repealed);
(f) (paragraph repealed);
(g) “taxable dividend” means a dividend other than a dividend in respect of which the corporation paying it elects in accordance with section 501 as it reads before 1 January 1979, or with section 502, or other than a dividend contemplated in section 501.1;
(h) (paragraph replaced);
(i) (paragraph replaced);
(j) (paragraph replaced);
(k) (paragraph replaced);
(l) “Canadian corporation” at a particular time means a corporation that is resident in Canada at that time and incorporated in Canada or resident in Canada throughout the period from 18 June 1971 to that time;
(m) “taxable Canadian corporation” means a corporation that, at the time the expression is relevant, is a Canadian corporation that is not, by virtue of a statutory provision other than paragraph k of section 998, exempt from tax under this Part;
(n) “private corporation” at any particular time means a corporation that is resident in Canada at that time, is not a public corporation and is not controlled by one or more public corporations, other than prescribed venture capital corporations, or prescribed State bodies or federal Crown bodies or by any combination thereof;
(o) “public corporation” means a public corporation within the meaning assigned by subsection 1 of section 89 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the regulations made under that section, and a corporation that is deemed to be a public corporation under paragraph ii of subsection 2 of section 87 of the Income Tax Act.
570. In this Title:
(a) “paid-up capital” means the amount determined according to the rules prescribed for that purpose;
(b) “capital dividend account” of a corporation at any particular time means the amount determined according to the rules prescribed for that purposes;
(b.1) (paragraph repealed);
(c) (paragraph repealed);
(d) (paragraph repealed);
(e) (paragraph repealed);
(f) (paragraph repealed);
(g) “taxable dividend” means a dividend other than a dividend in respect of which the corporation paying it elects in accordance with section 501 as it reads before 1 January 1979, or with section 502, or other than a dividend contemplated in section 501.1;
(h) (paragraph replaced);
(i) (paragraph replaced);
(j) (paragraph replaced);
(k) (paragraph replaced);
(l) “Canadian corporation” at a particular time means a corporation that is resident in Canada at that time and incorporated in Canada or resident in Canada throughout the period from 18 June 1971 to that time;
(m) “taxable Canadian corporation” means a corporation that, at the time the expression is relevant, is a Canadian corporation that is not, by virtue of a statutory provision, exempt from tax under this Part;
(n) “private corporation” at any particular time means a corporation that is resident in Canada at that time, is not a public corporation and is not controlled by one or more public corporations, other than prescribed venture capital corporations, or prescribed State bodies or federal Crown bodies or by any combination thereof;
(o) “public corporation” means a public corporation within the meaning assigned by subsection 1 of section 89 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) and the regulations made under that section, and a corporation that is deemed to be a public corporation under paragraph ii of subsection 2 of section 87 of the Income Tax Act.
