Section 82

Subsection 82(1) - Taxable dividends received

Paragraph 82(1)(a)

Cases

De Groote v. The Queen, 85 DTC 5008, [1985] 1 CTC 687 (FCTD)

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Robson v. Minister of National Revenue, 52 DTC 1088, [1952] CTC 85, [1952] 2 S.C.R. 223

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See Also

Cooper v. The Queen, 2010 TCC 403, 2010 DTC 1277 [at 3934] (Informal Procedure)

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Horkoff v. The Queen, 97 DTC 621 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date 65

C.I.R. v. Trustees of Joseph Reid (1949), 30 TC 431 (HL)

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Gresham Life Society Co., Ltd. v. Bishop (1902), 4 TC 464 (HL)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt no constructive receipt 204

Administrative Policy

30 January 2014 External T.I. 2013-0515761E5 F - Dividend received

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Tax Topics - General Concepts - Payment & Receipt book entries merely record and do not establish that a dividend was paid 165

11 December 2013 External T.I. 2013-0474161E5 - T-slips and dividend and interest

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Tax Topics - General Concepts - Payment & Receipt constructive receipt 88

25 September 2013 External T.I. 2013-0488571E5 F - Repayment of a dividend

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date taxpayer generally cannot change his legal position through a subsequent board or shareholder resolution 128

Articles

Kevyn Nightingale, John Sorensen, "Backdating of Dividends", Tax Topics (Wolters Kluwer), No. 2392, January 11, 2018, p. 1

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date 362