9 October 2015 APFF Roundtable Q. 6, 2015-0595551C6 F - Capital Dividend Account -- translation

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This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.

Principal Issues: Impact of an amalgamation of corporations or the winding-up of a corporation on the calculation of the CDA.

Position: See...

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