John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation

Discussion of the essential characteristics of a corporation.

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend

Discussion of the nature of a dividend.

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