Tax wiki
s. 187.6
PART IV.1 — Taxes on Dividends on Certain Preferred Shares Received by Corporations
Provisions applicable to Part
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Sections 152, 158 and 159, subsections 161(1), 161(2) and 161(11), sections 162 to 167 and Division J of Part I are applicable to this Part with such modifications as the circumstances require.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 187.6 links to the one before it.
Enacting and amending legislation
- 1988, c. 55, s. 152
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 187.6.