Dividend Rental Agreement

Administrative Policy

18 October 1995 T.I. 951115 (Tax Window Files "Dividend Rental")

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23 April 1992 Memorandum 921211 (September 1992 Access Letter, p. 39)

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IT-67R3 "Taxable Dividends from Corporations Resident in Canada"

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Articles

Sugg, "Preferred Share Review: Anomalies and Traps for the Unwary", 1992 Conference Report, c.22.

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