Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048,  CTC 1, 73 DTC 13,  CTC 2004 (FCA)
A s. 15(1) benefit is not eligible for the dividend tax credit.
|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Effective Date||229|
|Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)||restoration of previous year's detriment was benefit||231|
|Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend||70|
4 October 2012 External T.I. 2012-0439041E5 - Dividend Tax Credit
In response to a question as to whether "a taxpayer has the discretion to claim only a portion of the DTC [dividend tax credit] available in...
26 November 1990 Memorandum (Tax Window, Prelim. No. 2, p. 11, ¶1045)
A trust is entitled to the dividend tax credit on dividends received from taxable Canadian corporations and either paid or payable to...