Subsection 191.1(1) - Tax on taxable dividends
28 January 2008 External T.I. 2007-0250831E5 F - Part IV.1 and VI.1 Taxes - Subsection 55(2)
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|Tax Topics - Income Tax Act - Section 191 - Subsection 191(4)||s. 191(4) unavailable where redemption occurred subsequently to reduction in redemption amount pursuant to a price adjustment clause||370|
|Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) - Subparagraph 55(3)(a)(i)||s. 55(3)(a)(i) exception does not apply to a redemption of a preferred share giving rise to a deemed dividend irrespective of conversion of that dividend to capital gain||358|
|Tax Topics - Income Tax Act - Section 187.2||application of Pt. IV.1 tax to a deemed dividend is ousted to the extent s. 55(2) applies||115|