Ahmad v. The Queen, 2013 DTC 1112 [at at 601], 2013 TCC 127 (Informal Procedure) -- summary under Dividend

By services, 28 November, 2015

Before finding that a distribution in kind by a Bermudan corporation ("Tyco") was a taxable dividend to the taxpayer under s. 90, Rip CJ quoted with approval (at para. 13) the statement in Special Risks that a dividend is:

any distribution by a corporation of its income or capital gains made pro rata among its shareholders.

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Dividend
Words and phrases
dividend
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337211
Extra import data
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