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I-3 - Taxation Act

Section 503.1
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503.1. (Repealed).
1982, c. 5, s. 117; 1984, c. 15, s. 108; 1997, c. 3, s. 71; 2015, c. 21, s. 179.
503.1. Where a dividend becomes payable by a corporation at a particular time after 31 March 1977 and before 1979, the corporation may elect that all or part of the dividend be deemed, for the purposes of this Act, not to be a dividend but to be a loan made at the particular time by the corporation to the persons who received all or any portion of the dividend if it makes such election in prescribed manner.
Sections 111 to 119.1 and 487.1 to 487.5 do not apply to a loan contemplated in the first paragraph.
1982, c. 5, s. 117; 1984, c. 15, s. 108; 1997, c. 3, s. 71.
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