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I-3 - Taxation Act

Section 863
Disposition versions

Full text
863. Where, in computing its income for a taxation year, a trust governed by a profit sharing plan has included a taxable dividend of a taxable Canadian corporation, the portion of the dividend allocated for the year to an employee who is a beneficiary of the plan is deemed to have been received by him as a taxable dividend of such corporation not exceeding the amount that would be included in computing his income for the year if the exception provided in section 859 did not refer to an allocation regarding a dividend received by a trust from a taxable Canadian corporation.
1972, c. 23, s. 648; 1977, c. 26, s. 92; 1997, c. 3, s. 71.
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