Kevyn Nightingale, John Sorensen, "Backdating of Dividends", Tax Topics (Wolters Kluwer), No. 2392, January 11, 2018, p. 1

Summary Under
Tax Topics - General Concepts - Effective Date

Additional significance of having dividends paid in 2017 rather than 2018 (p. 1)

ln Canada, 2017 was the last year that dividends could be...

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Summary Under
Tax Topics - Income Tax Act - Section 82 - Subsection 82(1) - Paragraph 82(1)(a)

CRA distinction between evidencing and recharacterizing a transaction (p. 3)

[T]he CRA recognizes that a transaction may be "papered" after the...

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