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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Paragraph 191.1(1)(a)

Administrative Policy

28 January 2008 External T.I. 2007-0250831E5 F - Part IV.1 and VI.1 Taxes - Subsection 55(2)

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Locations of other summaries Wordcount
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

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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