Subsection 83(2.4) | Tax Interpretations

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2)		258
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder		135
Tax Topics - Income Tax Act - Section 83 - Subsection 83(3)		57
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a)		739
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (b)		142
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d)		773
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(z.1)		239
Tax Topics - Income Tax Act - Section 184 - Subsection 184(3)		322
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1)		161
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.2)		59
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.3)		53
Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(b) - Subparagraph 53(1)(b)(ii)	No denied increase where s. 55(2) applied to the s. 84(1) dividend	93
Tax Topics - Income Tax Act - Section 52 - Subsection 52(3) - Paragraph 52(3)(a) - Subparagraph 52(3)(a)(ii)	No denied increase where s. 55(2) applied to the stock dividend	120
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) - Subparagraph (a)(i) - Clause (a)(i)(C)		201

Where an individual transfers shares in a related corporation having a capital dividend account to a newly-incorporated holding corporation in...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1)		58

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