Administrative Policy
18 October 1995 External T.I. 9511155 - DIVIDEND RENTAL
Where a taxable Canadian corporation (the "Borrower") borrows shares of a non-resident public corporation from an arm's length lender and...
23 April 1992 Memorandum 921211 (September 1992 Access Letter, p. 39)
A situation in which a securities dealer would borrow a share on which either a cash dividend, or a stock dividend valued at a 5% discount from...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 260 - Subsection 260(1) - Securities Lending Arrangement | 82 |
IT-67R3 "Taxable Dividends from Corporations Resident in Canada"
"A dividend rental arrangement ... may generally be described as any arrangement the main reason for which is to enable a person to receive a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount | 10 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 42 |