Section 89

Subsection 89(1) - Definitions

Adjusted Taxable Income

Administrative Policy

20 June 2016 External T.I. 2016-0648481E5 F - Small business deduction and GRIP

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(1) SBD discretionary 35

Canadian corporation

Administrative Policy

88 C.R. - Q.9

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Capital Dividend Account

Cases

Canada v. Innovative Installation Inc., 2010 DTC 5175 [at 7317], 2010 FCA 285

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt indirect receipt through debt repayment 148

See Also

CSI Development Corp. v. The Queen, 99 DTC 1139 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

3 December 2015 External T.I. 2015-0613761E5 F - Capital Dividend Account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 October 2015 APFF Roundtable Q. 6, 2015-0595551C6 F - Capital Dividend Account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(z.1) amalgamation can cause a combined positive CDA balance to be zeroed 159

18 August 2014 External T.I. 2014-0540361E5 F - CDA and the deeming rules of 40(3.6) or 112(3)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(b) ss. 112(3) and 40(3.6) stop-loss rules modify operation of s. 40(1)(b) 122

19 December 2013 Internal T.I. 2013-0490751I7 - Adjustment to a taxpayer`s CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(8) s. 247(2) trumps s. 69(1) 74

25 March 2013 External T.I. 2012-0447171E5 - Creditor's Group Life Insurance and CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 October 2012 APFF Roundtable Q. 8, 2012-0454161C6 F - Computation of CDA and Acquisition of Control

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

24 May 2012 External T.I. 2012-0441151E5 - Donation of flow-through shares - 40(12) and CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 May 2012 CALU Roundtable Q. 6, 2012-043564 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 May 2012 CALU Roundtable Q. 6, 2012-043564 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 May 2012 CALU Roundtable Q. 6, 2012-043564 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

28 March 2012 External T.I. 2011-0412541E5 F - Compte de dividendes en capital

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

18 June 2007 External T.I. 2006-0215001E5 - Capital Dividend Account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

28 September 2006 Internal T.I. 2006-0202901I7 F - Subsection 80(4) - Impact on the CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

16 August 2004 External T.I. 2004-009046 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

4 December 2003 External T.I. 2003-003859 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 March 2002 External T.I. 2001-0115265 F -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

22 November 2000 External T.I. 2000-004941 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

26 June 1998 External T.I. 5-972999 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Income Tax Technical News, No. 10, 11 July 1997, "Life Insurance Policy Used as Security for Indebtedness"

26 July 1994 T.I. 941567 (C.T.O. "Capital Dividend Account")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

15 February 1994 T.I. 940235 (HAA 7313-3) (C.T.O. "Life Insurance - Capital Dividend Account")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

28 October 1993 External T.I. 5-932377 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

20 September 1993 T.I. 932127 (C.T.O. "Life Annuities")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5.3) 48

24 July 1992 T.I. 921605 (C.T.O. "Living Benefits and Capital Dividend Account")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

23 March 1992 T.I. (Tax Window, No. 18, p. 22, ¶1824)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 January 1992 Memorandum (Tax Window, No. 15, p. 8, ¶1682)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

12 November 1991 T.I. (Tax Window, No. 13, p. 4, ¶1592)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

31 May 1990 T.I. (October 1990 Access Letter, ¶1468)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

31 January 1990 T.I. (June 1990 Access Letter, ¶1266)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 November 89 T.I. (April 90 Access Letter, ¶1176)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

89 C.R. - Q.49

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Strain, "Estate Planning: Life-Insured Share Redemption Provides Advantages over Outright Buy Back", Taxation of Executive Compensation and Retirement, September 1993, p. 811.

Paragraph (a)

Administrative Policy

21 November 2017 CTF Roundtable Q. 4, 2017-0724051C6 - Timing of deemed gain under 55(2)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) - Paragraph 55(2)(c) immediate CDA addition for s. 55(2)(c) dividend 163

17 August 2016 Internal T.I. 2016-0639251I7 - Capital Dividend Account and 149(1)(n)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1.2) deemed 149(10) gain does not add to CDA before it disapppears under 89(1.2) 155
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(n) can have a CDA while exempt 85

29 November 2016 CTF Roundtable Q. 4, 2016-0671491C6 - 55(2) and Part IV Tax

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) repeal of the s. 55(2) exemption, for dividends for which the Part IV tax is refunded on on-payment to an individual shareholder, busts integration 91

7 October 2011 APFF Roundtable Q. 29, 2011-0412131C6 F - Subsection 55(2) and Capital Dividend Account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subparagraph (a)(i)

Clause (a)(i)A)

Administrative Policy

21 June 2017 External T.I. 2016-0678361E5 F - Capital Dividend Account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) a negative ACB gain retains its character when allocated 81

Paragraph (b)

Administrative Policy

30 August 2017 External T.I. 2017-0718311E5 F - Capital dividend account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 83 - Subsection 83(3) a late s. 83(3) election causes a retroactive increase to the CDA of the corporate recipient of the dividend 194

Paragraph (c.1)

See Also

Non Corp Holdings Corp. v. Canada (Attorney General), 2016 ONSC 2737

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Rectification & Rescission date of capital dividend declaration rectified to eliminate Part III tax 174

Paragraph (d)

Administrative Policy

2016 Ruling 2015-0624611R3 - Capital Dividend Account

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1) transactions to rectify an overlooked life insurance policy of an amalgamated target 150

Subparagraph (d)(ii)

Administrative Policy

5 October 2012 Roundtable, 2012-0453231C6 F - Creditor's Group Life Insurance and CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subparagraph (d)(iii)

Administrative Policy

8 May 2018 CALU Roundtable Q. 2, 2018-0745811C6 - CDA credit - joint ownership

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

18 May 2017 Roundtable, 2017-0690311C6 - CLHIA 2017 - Q1 CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Finance

6 October 2017 APFF Financial Strategies and Instruments Roundtable, Q.7

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph (g)

Administrative Policy

14 May 2013 External T.I. 2012-0469591E5 F - Capital dividend received by a trust and CDA

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(20) no recognition of capital dividend by corporate beneficiary where received by trust in Year 1 and distributed in Year 2 123

Excessive Eligible Dividend Designation

Administrative Policy

11 October 2013 APFF Roundtable, 2013-0495781C6 F - GRIP Exceeds Safe Income

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

General Rate Income Pool

Administrative Policy

20 February 2014 External T.I. 2013-0480051E5 F - Eligible dividend and safe income

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 89 - Subsection 89(14) eligible dividend designation treated as applying only to safe income portion of dividend 251

16 April 2013 External T.I. 2013-0477771E5 F - Calculation of the general rate income pool

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

28 November 2010 CTF Annual Conference Roundtable Q. 5, 2010-0385991C6 - 2010 CTF - Q. 5 - 55(2) and GRIP

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Income Tax Technical News, No. 41, 23 December 2009

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

John Granelli, "Getting a Handle on GRIP", Tax Topics (Wolters Kluwer), No. 2252, May 7, 2015, p. 1

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Jennifer Smith, Trent Henry, "De-tax the Dividends", CA Magazine, December 2006, p. 40.

Paid-Up Capital

See Also

Insight Venture Associates III, LLC v. SLM Soft Inc. (2003), 67 O.R. (3d) 115 (S.C.J.)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

2015 Ruling 2015-0584151R3 - Conversion of Contributed Surplus to PUC

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(1) cross-border inbound continuance of corporation with different labels for capital and surplus followed by conversion of capital surplus to stated capital 229

20 March 2015 External T.I. 2014-0535971E5 - Meaning of "paid-up capital" in subsection 90(3)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 90 - Subsection 90(3) LLC with partner capital-account style LLC Agreement does not have PUC 239

8 October 2010 APFF Roundtable, 2010-0373301C6 F - Classes of shares with identical characteristics

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

October 1992 Central Region Rulings Directorate Tax Seminar, Q. 2 (C.T.O. Doc. No. 142 "Paid-Up Capital Foreign Currency Shares"; May 1993 Access Letter, p. 230)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - Q.7

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - Q.35

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-463R2 "Paid-up Capital" 8 September 1995

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Marshall Haughey, "Issuing Shares for a Promissory Note", 24 Can. Current Tax, May 2014, p. 85.

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality 664

Vern Krishna, "Equity Financing: Corporate Aspects", 19 Canadian Current Tax, December 2008, p. 21.

Stephen Fyfe, Craig Webster, "Current Mutual Fund Developments and Products", 2000 Conference Report, c. 21: Discussion (at pp. 21:40-42) of paid-up capital of mutual fund corporation including:

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Christopher J. Steeves, "Shares Issued for Foreign Currency and the Potential for Deemed Dividends", Corporate Structures and Groups, Vol. V, No. 4, 1999, p. 280: Discussion of the time at which the paid-up capital of a share issued in a foreign currency is translated into Canadian dollars.

Private Corporation

Administrative Policy

80 C.R. - Q.25

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Public Corporation

Administrative Policy

2015 Ruling 2015-0577141R3 - Election to cease to be a public corporation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(ii) closely-held Amalco can elect following the delisting of shares of a public predecessor 73

27 June 2014 External T.I. 2014-0527341E5 F - Sociétés publiques aux fins de SPCC

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 September 2012 External T.I. 2012-0455231E5 - Section 89(1) - defn of a "public corporation"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

26 September 1996 External T.I. 5-962766 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 48.1 - Subsection 48.1(1) 51

Forms

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph (c)

Subparagraph (c)(i)

Administrative Policy

21 November 2017 CTF Roundtable Q. 12, 2017-0723771C6 - Election not to be a public corporation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 89(1.2)

Administrative Policy

17 August 2016 Internal T.I. 2016-0639251I7 - Capital Dividend Account and 149(1)(n)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 89(7) - GRIP addition for 2006

Administrative Policy

21 March 2013 External T.I. 2013-0476901E5 F - GRIP addition under 89(7)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Element A

Administrative Policy

19 December 2012 External T.I. 2012-0468511E5 F - GRIP addition for 2006

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 89(8) - LRIP addition — ceasing to be CCPC

Administrative Policy

19 January 2011 External T.I. 2010-0390831E5 - Compute LRIP - corporation becomes non-CCPC

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 89(11) - Election: non-CCPC

Administrative Policy

May 2013 ICAA Roundtable, Q. 24 (reported in April 2014 Member Advisory)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

20 October 2010 External T.I. 2010-0377251E5 F - Canadian Controlled Private Corporation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Manon Thivierge, "Income Tax Due-Diligence Considerations in Mergers and Acquisitions", 2015 Conference Report (Canadian Tax Foundation), 18:1-29

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 89(14) - Dividend designation

Administrative Policy

18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
at that time in writing

20 November 2015 External T.I. 2014-0539951E5 - Foreign Currency Denominated Dividends

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) U.S.-dollar dividends are translated on a cash rather than accrual basis 263

20 February 2014 External T.I. 2013-0480051E5 F - Eligible dividend and safe income

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - General Rate Income Pool full amount of designated dividend reduces payor's GRIP even though recipient's GRIP increased only by safe income portion 258

6 January 2014 External T.I. 2013-0512041E5 F - Dividend Designation under subsection 89(14)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
portion

5 October 2012 APFF Roundtable, 2012-0454091C6 F - GRIP and deemed dividend pursuant to 84.1(1)(b)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 October 2010 APFF Roundtable Q. 11, 2010-0373281C6 F - Redemption of shares and eligible dividend

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Income Tax Technical News, No. 41, 23 December 2009

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Designation of Eligible Dividends 20 December 2006

Public Corporations

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

All Other Corporations

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

2 May 2008 External T.I. 2007-0249941E5 - Dividend designation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Hiren Shah, Manu Kakka, "Coming to Grips with Quebec's Lack of GRIP", Tax for the Owner-Manager, Vol. 17, No. 2, April 2017, p.6

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 89(14.1) - Late designation

Administrative Policy

12 March 2015 External T.I. 2014-0541991E5 - Objection – Eligible Dividend Designation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

11 October 2013 APFF Roundtable, 2013-0495771C6 F - Late eligible dividend designation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

2 August 2013 External T.I. 2013-0475261E5 - Eligible Dividend - Late Filing 89(14.1) & 184(3)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

29 May 2012 CTF Prairie Tax Conference 2012 Roundtable, 2012-0445661C6 - Late Eligible Dividend Designation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.