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I-3 - Taxation Act

Section 1106.0.1
Disposition versions

Full text
1106.0.1. (Repealed).
2003, c. 2, s. 289; 2017, c. 29, s. 207.
1106.0.1. Where subparagraph b of the first paragraph of section 1106 applies in respect of a dividend paid by an investment corporation to a shareholder, the corporation shall disclose to the shareholder in prescribed form the amount of the dividend that is in respect of capital gains realized on dispositions of property that occurred before 28 February 2000, after 27 February 2000 but before 18 October 2000, and after 17 October 2000.
Where the requirement of the first paragraph is not met, the dividend is deemed to be in respect of capital gains from dispositions of property that occurred before 28 February 2000.
2003, c. 2, s. 289.
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