Tax wiki
s. 234
PART XV — Administration and Enforcement · General
Ownership certificates
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Before the bearer coupon or warrant representing either interest or dividends payable by any debtor or cheque representing dividends or interest payable by a non-resident debtor is negotiated by or on behalf of a resident of Canada, there shall be completed by or on behalf of the resident an ownership certificate in prescribed form.
Idem
(2)An ownership certificate completed pursuant to subsection 234(1) shall be delivered in such manner, at such time and at such place as may be prescribed.
Idem
(3)The operation of this section may be extended by regulation to bearer coupons or warrants negotiated by or on behalf of non-resident persons.
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 234 links to the one before it.
Enacting and amending legislation
- 1970-71-72, c. 63, s. 1 “234”; 1976-77, c. 4, s. 75; 1980-81-82-83, c. 48, s. 106; 1985, c. 45, s. 126(F); 1988, c. 55, s. 177
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
Referred to in
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 234.