Section 184

Subsection 184(2) - Tax on excessive elections

Subsection 184(3) - Election to treat excess as separate dividend

Administrative Policy

6 October 2017 APFF Roundtable, Q.10

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 185 - Subsection 185(3) normal reassessment period starts running from date of Pt III assessment 136

6 October 2017 APFF Roundtable, Q.5

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4 December 2013 External T.I. 2013-0504951E5 - Objection Part III Tax -184(3) Election

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7 October 2011 APFF Roundtable Q. 4, 2011-0412071C6 F - Modifying a Capital Dividend Election

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Tax Topics - General Concepts - Effective Date 81

May 1999 CALU Conference No. 9908430, Q. 2

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Subsection 184(3.1)

Cases

Special Risks Holdings Inc. v. The Queen, 88 DTC 6444 (FCTD), aff'd 89 DTC 5039 (FCA)

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