Income Tax Act

Version of section 90 from 2004-08-31 to 2013-06-25:

Marginal note:Dividends received from non-resident corporation
  •  (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.
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