This article discusses paragraph 55(3)(a) of the Income Tax Act (Canada). This provision provides certain exemptions from the application of subsection 55(2) of the Income Tax Act (Canada) with respect to dividends received in connection with certain corporate reorganizations. Where applicable, subsection 55(2) of the Income Tax Act (Canada) provides that certain normally deductible inter-corporate dividends become immediately taxable as a capital gain.
AmazonPagina's: 52, Paperback, Our Knowledge Publishing
Prijshistorie
* Prijshistorie bevat geen data van Amazon, Amazon Marketplace.
Prijzen voor het laatst bijgewerkt op: