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Dividend

8 January 1996 External T.I. 9428025 - RETURN OF CAPITAL FROM A DELAWARE CORPORATION -- attach -- Dividend

Read more about 8 January 1996 External T.I. 9428025 - RETURN OF CAPITAL FROM A DELAWARE CORPORATION -- attach -- Dividend

22 January 1997 External T.I. 9701295 - Dividend in kind - U.S. divestiture -- attach -- Dividend

Read more about 22 January 1997 External T.I. 9701295 - Dividend in kind - U.S. divestiture -- attach -- Dividend

30 April 2013 Internal T.I. 2012-0439741I7 -- attach -- Dividend

treatment of MRPS as equity

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25 August 2014 External T.I. 2014-0528361E5 - premium on redemption of foreign affiliate shares -- attach -- Dividend

redemption premium is proceeds

Read more about 25 August 2014 External T.I. 2014-0528361E5 - premium on redemption of foreign affiliate shares -- attach -- Dividend

8 April 2004 Internal T.I. 2003-0037291I7 - US LLC and Regulation 5907(1.3) -- attach -- Dividend

Read more about 8 April 2004 Internal T.I. 2003-0037291I7 - US LLC and Regulation 5907(1.3) -- attach -- Dividend

16 April 2012 External T.I. 2011-041149 -- attach -- Dividend

Read more about 16 April 2012 External T.I. 2011-041149 -- attach -- Dividend

Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) -- attach -- Dividend

Read more about Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) -- attach -- Dividend

Capancini v. The Queen, 2010 DTC 1394 [at at 4569], 2010 TCC 581 (Informal Procedure) -- attach -- Dividend

Read more about Capancini v. The Queen, 2010 DTC 1394 [at at 4569], 2010 TCC 581 (Informal Procedure) -- attach -- Dividend

Memec plc v. IRC, [1998] BTC 251, [1998] EWCA Civ 941 (CA) -- attach -- Dividend

Read more about Memec plc v. IRC, [1998] BTC 251, [1998] EWCA Civ 941 (CA) -- attach -- Dividend

Ahmad v. The Queen, 2013 DTC 1112 [at at 601], 2013 TCC 127 (Informal Procedure) -- attach -- Dividend

Read more about Ahmad v. The Queen, 2013 DTC 1112 [at at 601], 2013 TCC 127 (Informal Procedure) -- attach -- Dividend

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