That's an existing anti-avoidance provision that's being amended to reflect the fact that the dividend inclusion is being changed under the new high-rate dividends.
On December 5th, 2006. See this statement in context.
On December 5th, 2006. See this statement in context.
December 5th, 2006 / 11:05 a.m.
Director, Tax Legislation Division, Tax Policy Branch, Department of Finance
That's an existing anti-avoidance provision that's being amended to reflect the fact that the dividend inclusion is being changed under the new high-rate dividends.
See context to find out what was said next.