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ASSESSABLE DIVIDEND [1 record]
Record 1 - internal organization data 2010-02-04
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- assessable dividend
1, record 1, English, assessable%20dividend
correct, see observation
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The definitions in this subsection apply in this Part. ... "assessable dividend" means an amount received by a corporation at a time when it is a private corporation or a subject corporation as, on account of, in lieu of payment of or in satisfaction of, a taxable dividend from a corporation, to the extent of the amount in respect of the dividend that is deductible under section 112, paragraph 113(1)(a), 113(1)(b) or 113(1)(d) or subsection 113 (2) in computing the recipient corporation's taxable income for the year. 2, record 1, English, - assessable%20dividend
Record number: 1, Textual support number: 1 OBS
Part IV, Tax on Taxable Dividends Received by Private Corporations. 3, record 1, English, - assessable%20dividend
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- dividende déterminé
1, record 1, French, dividende%20d%C3%A9termin%C3%A9
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les définitions qui suivent s'appliquent à la présente partie. [...] «dividende déterminé» : Montant reçu par une société, à un moment où elle est une société privée ou une société assujettie, au titre ou en paiement intégral ou partiel d'un dividende imposable d'une société, jusqu'à concurrence du montant relatif au dividende qui est déductible en application de l'article 112, des alinéas 113 (1)a), b) ou d) ou du paragraphe 113(2) dans le calcul du revenu imposable pour l'année de la société qui a reçu le dividende. 2, record 1, French, - dividende%20d%C3%A9termin%C3%A9
Record number: 1, Textual support number: 1 OBS
Partie IV, impôt sur les dividendes imposables reçus par les sociétés privées. 3, record 1, French, - dividende%20d%C3%A9termin%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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