Supplementary Provisions, Article 4Transitional Measures Concerning the Calculation of Amounts Deemed to Be Amounts of Dividends and Similar Income

The provisions then in force continue to govern the calculation of amounts that are payable before the Effective Date and are deemed to be amounts of dividends of profits or distributions of surplus under the provisions of Article 25, paragraph (1) (Amounts Deemed to Be Amounts of Dividends and Similar Income) of the Income Tax Act.