Words and Phrases - "portion"

a
86
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
15
v
9
w
23
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 89 - Subsection 89(14)
designation can be on all (rather than just part) of the dividend

After noting that an alleviatory amendment was made to s. 89(14) effective for dividends paid after March 28, 2012 to address the problem that...

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Words and Phrases
portion