Stan Shadrin, Manu Kakkar, David Carolin, "Application of Part IV Tax to Amalgamations of Companies Owned by Trusts with Corporate Beneficiaries", Tax for the Owner-Manager, Vol. 22, No. 1, January 2022, p. 1

Summary Under
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11)

CRA position on year-end timing of s. 104(19) dividend (p. 1)

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Summary Under
Tax Topics - Income Tax Act - Section 186 - Subsection 186(2)

A horizontal amalgamation may cause a dividend paid to another family corporation through a trust to be subject to Part IV tax (pp. 1-2)

  • CRA...

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