Section 121

Cases

Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA)

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Administrative Policy

4 October 2012 External T.I. 2012-0439041E5 - Dividend Tax Credit

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26 November 1990 Memorandum (Tax Window, Prelim. No. 2, p. 11, ΒΆ1045)

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Articles

Don Nilson, "Tax Smart Investing", CCH Tax Topics, No. 1903, p. 1, 28 August 2008: includes discussion of history of dividend tax credit.