Marginal note:Deduction for taxable dividends
121 There may be deducted from the tax otherwise payable under this Part by an individual for a taxation year 2/3 of any amount that is required by paragraph 82(1)(b) to be included in computing the individual’s income for the year.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1970-71-72, c. 63, s. 1“121”
- 1977-78, c. 1, s. 58
- 1980-81-82-83, c. 140, s. 81
- 1986, c. 55, s. 39
- Date modified: