Eastern Daylight Saving Time, June 18, 1987 that was, at the time the dividend was paid, a taxable RFI share to the extent that an amount in respect of the dividend was deductible under section 112 or 113 or subsection 138(6) in computing its taxable income for the year or under subsection 115(1) in computing its taxable income earned in Canada for the year.Marginal note:Time of acquisition of share(2)For the purposes of subsection 187.3(1),(a)a share of the capital stock of a corporation acquired by a person after 8:00 p.m