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I-3 - Taxation Act

Section 1112
Disposition versions

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1112. For the purposes of this Act, any amount received by a shareholder of a mortgage investment corporation as a taxable dividend other than a capital gains dividend, is deemed to have been received as interest on a bond issued by the corporation after 1971, where such dividend has been paid in a taxation year during the whole of which the corporation was a mortgage investment corporation or within the 90 days following the end of such year.
1974, c. 18, s. 41; 1996, c. 39, s. 273; 1997, c. 3, s. 71.
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