9 May 2002 Internal T.I. 2002-0135307 F - Application du paragraphe 39(2) -- attach -- Dividend
a dividend is any corporate distribution other than of PUC
Dividend
10 March 2003 Internal T.I. 2002-0172187 F - DEDUCTIBILITE DES INTERET -- attach -- Dividend
premium payable on debenture repayment based in part on the quantum of debtor’s equity was not a dividend
11 April 2017 Internal T.I. 2016-0670541I7 - Foreign affiliate share redemption -- attach -- Dividend
redemption proceeds might in part be a dividend under Barbados law
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) -- attach -- Dividend
distributions out of share premium based on number of shares held were dividends
Re Telsten Services Ltd. (1981), 39 C.B.R. (N.S.) 68 (S.C.O.) -- attach -- Dividend
Daggett v. MNR, 93 DTC 14, [1992] 2 CTC 2764 (TCC) -- attach -- Dividend
Delage v. Canada, 2002 DTC 7061, 2002 FCA 212 -- attach -- Dividend
Anderson v. The Queen, 98 DTC 1027 (TCC) -- attach -- Dividend
John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20 -- attach -- Dividend
Wertschek, "The Tax Advisor and Commercial Law: Some Issues", 1993 Conference Report, C. 24 -- attach -- Dividend
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