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Part 2 OPTIONAL TREATMENT OF DIVIDENDS AS INTEREST DISTRIBUTIONS

Original text. Later amendments are not shown.

  1. 4Circumstances in which dividends may be treated as interest distributions
  2. 5Treatment of dividends as interest distributions
  3. 6Notification of designation of dividends as interest distributions
  4. 7Interest distributions not to be treated as distributions for purposes of the Tax Acts
  5. 8Qualifying interest income
  6. 9Qualifying interest income: further provisions
  7. 10Interest distributions: effect for investment trust or prospective investment trust
  8. 11Interest distributions: effect for recipients
  9. 12Failure to obtain approval as an investment trust