Subsection 55(2.3)

Administrative Policy

5 October 2018 APFF Roundtable Q. 4, 2018-0768891C6 F - Stock Dividend and Safe Income

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Other locations for this summary
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.3) different effect of stock dividend of high-low preferred shares paid to Holdco and trust shareholders
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Tax Topics - Income Tax Act - Section 52 - Subsection 52(3) - Paragraph 52(3)(a) different effect of stock dividend of high-low preferred shares paid to trust and corporate shareholders 377

21 November 2017 CTF Roundtable Q. 5, 2017-0726381C6 - 55(5)(f) and 55(2.3) with 55(2.1)

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Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(b) notwithstanding dividend bifurcation under s. 55(5)(f) (or 55(2.3), the s. 55(2.1)(b) purpose test is to be applied to the whole dividend 223
Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) bifurcated dividends are one dividend for s. 55(2.1)(b) purpose test but not under s. 55(2.1)(c) 100

6 June 2017 External T.I. 2016-0658351E5 - Stock dividends and safe income

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Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) safe income crystallized in basis when preferred share stock dividend paid 251

Articles

Rick McLean, "Subsection 55(2): What Is the New Reality?", 2015 CTF Annual Conference paper

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Paragraph 55(2.3)(a)

Paragraph 55(2.3)(b)

Administrative Policy

12 December 2016 External T.I. 2016-0668341E5 F - Stock dividend

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Tax Topics - Income Tax Act - Section 52 - Subsection 52(3) - Paragraph 52(3)(a) - Subparagraph 52(3)(a)(ii) stock dividend deemed under s. 55(2.3)(b) to come out of safe income gave rise to full basis 183