Words and Phrases - "contributed surplus"

a
88
b
44
c
81
d
55
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
92
t
47
u
16
v
10
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