Section 185

Subsection 185(3)

Administrative Policy

6 October 2017 APFF Roundtable Q. 10, 2017-0709081C6 F - Election to treat excess as separate 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.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) elected-upon amount is retroactively deemed as income even if it is still unpaid 245