Section 191.1

Subsection 191.1(1) - Tax on taxable dividends

Administrative Policy

18 October 89 Meeting with Quebec Accountants, Q.4 (April 90 Access Letter, ΒΆ1166)

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Subsection 191.1(2)

Articles

Austin del Rio, "Part VI.1 Tax on Dividend Paid Through Family Trust", Tax for the Owner-Manager, Vol. 19, No. 3, July 2019, p. 9

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