Subsection 6201(2)
Administrative Policy
9 January 2001 External T.I. 2000-0039035 - INTERACTION OF SUBSECTION AND REGULATION84(3)
Where an SFI owning less than 10% of shares that are listed receives a deemed dividend, the words "shares of that class" in Regulation 6201(2)(c) will be interpreted not as a reference to shares of a separate deemed class referred to in s. 84(3) but, rather, to the actual class of shares that are listed - with the result that the intercorporate dividend deduction will be available.