Words and Phrases - "contributed surplus"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

30 October 2002 External T.I. 2002-0146655 - Meaning of Contributed Surplus

Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(1) - Paragraph 84(1)(c.3)
reduction of stated capital does not create “contributed surplus” if accounting treatment was a credit to accumulated deficit

Xco, a taxable Canadian corporation and private corporation, reduced its stated capital account and its paid-up capital in respect of a class of...

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Words and Phrases
contributed surplus