TERMIUM Plus®

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dividend stop-loss rule [1 record]

Record 1 2011-07-06

English

Subject field(s)
  • Taxation
CONT

The dividend stop-loss rules will be extended, in general, to dividends deemed to be received on the redemption of shares held by corporations.

OBS

dividend stop-loss rule: term used in the context of the Strategic and Operating Review of the federal government of Canada.

Key term(s)
  • dividend stop loss rule

French

Domaine(s)
  • Fiscalité
CONT

Les règles sur la minimisation des pertes sur dividendes seront appliquées, de manière générale, aux dividendes réputés d'avoir été reçus lors du rachat d’actions détenues par des sociétés.

OBS

règle sur la minimisation des pertes sur dividendes : terme en usage dans le contexte de l'Examen stratégique et fonctionnel du gouvernement fédéral du Canada.

Spanish

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