Subsection 184(2) - Tax on excessive elections
Administrative Policy
22 January 2019 External T.I. 2019-0791631E5 - Calculation of Capital Dividend Account
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| Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) | subsequent capital loss does not reduce capital dividend room | 73 |
IT-66R6 "Capital Dividends"
Subsection 184(3) - Election to treat excess as separate dividend
See Also
Morrissette v. The Queen, 2019 CCI 103
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 - Subsection 53(1) - Paragraph 53(1)(c) | Rule 53 does not authorize the rendering of a summary judgment | 218 |
Administrative Policy
6 October 2017 APFF Roundtable Q. 10, 2017-0709081C6 F - Election to treat excess as separate dividend
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 185 - Subsection 185(3) | normal reassessment period starts running from date of Pt III assessment | 148 |
6 October 2017 APFF Roundtable Q. 5, 2017-0709031C6 F - T2054 - Short Cut Method
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S3-F2-C1 - Capital Dividends
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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 | originally declared dividend not altered by subsequent resolution | 81 |
8 October 2010 Roundtable, 2010-0373261C6 F - Choix prévu au paragraphe 184(3)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.5) | no policy to automatically waive penalty where late s. 184(3) election, following failed appeal, is granted | 165 |