Income Tax Act
Marginal note:Dividends received from non-resident corporation
90 (1) In computing the income for a taxation year of a taxpayer resident in Canada, there shall be included any amounts received by the taxpayer in the year as, on account or in lieu of payment of, or in satisfaction of, dividends on a share owned by the taxpayer of the capital stock of a corporation not resident in Canada.
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. 1970-71-72, c. 63, s. 1“90”;
- 1974-75-76, c. 26, s. 55.
- Date modified: