Cases
Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (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 |
Administrative Policy
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, ΒΆ1045)
A trust is entitled to the dividend tax credit on dividends received from taxable Canadian corporations and either paid or payable to...