Income Tax Technical News, No. 41, 23 December 2009

"Eligible Dividend Designation - Subsection 89(14)": A taxable dividend, designated as an eligible dividend under s. 89(14) that is paid to a...

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Under the "more than five full-time employees test", CRA accepts that the test is met when a corporation has five full-time employees plus one or...

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"Meaning of Business": Discussion of determination as to whether gambling is a business.

Where the full amount of the dividend paid by a CCPC is designated as an eligible dividend but a portion of the dividend is received by a...

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"Eligible Dividend Designation - Subsection 89(14)".