20 June 2016 External T.I. 2016-0648481E5 F - Small business deduction and GRIP -- summary under Subsection 125(1)

CRA accepted that a corporation may choose not to take the small business deduction so as to increase its general rate income pool account, thereby increasing the amount that may be distributed as eligible dividends.

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
367939
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