| http://www.w3.org/ns/prov#value | - r 113 in respect of a dividend received by the corporation after December 20, 2012; and(b) the portion of the amount claimed under paragraph (a) for the particular year that, because of subparagraph (5)(a)(iv), has(i) a character other than capital is deductible in computing the income of the corporation for the particular year, and(ii) the character of capital is deemed to be an allowable capital
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