Statute
Section 186.2 — Income Tax Act: Exempt dividends
Text of the provision Official document
For the purposes of subsection 186(1), dividends received in a taxation year by a corporation that was, throughout the year, a prescribed venture capital corporation from a corporation that was a prescribed qualifying corporation with respect to those dividends shall be deemed not to be taxable dividends.
Official source: laws-lois.justice.gc.ca
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.
Explore case law →