5. For the first tax year of a capital company to which the definition of tax on recoverable dividends in paragraph 4 applies, the following rules shall apply: (i) eligible dividends received by the company concerned during that year from limited liability companies other than companies with which the company concerned is related (within the meaning of Article 186, paragraph (4), assuming: that the other company is, at that time, a paying corporation within the meaning of this Subsection) and (c) in the absence of point 186(1)(c) and (d), would have an amount that would be determined at the end of the year in accordance with point (a) of the definition of tax on eligible dividends and point (b) of the definition of tax on refundable dividends not eligible in subsection (4). (5.1) Paragraph 5 applies with the amendments necessary for the application of Article 87(2)(aa) in respect of a capital company if: 129. Provided that the assessor concerned can request that the previous proceedings or part thereof be resumed before the proceedings continue or that he be heard again before a tax order against him is issued. . (ii) Clause (1)(a)(ii)(B). (refundable tax on hand in respect of eligible dividends) (d) where applicable, the portion of the refund of the company`s dividend from its non-eligible refundable dividend tax determined for the preceding fiscal year in accordance with clause (1) (a) (ii) (A). (refundable tax on hand on non-eligible dividends). Your email address will not be published. Required fields are marked with a *. . .