TERMIUM Plus®

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inter-corporate dividend deduction [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2015-09-09

English

Subject field(s)
  • Taxation
CONT

This inter-corporate dividend deduction is intended to limit the imposition of multiple levels of corporate taxation on earnings distributed from one corporation to another.

French

Domaine(s)
  • Fiscalité
CONT

Cette déduction pour dividende intersociétés est censée limiter l’imposition à plusieurs niveaux de l’impôt des sociétés sur les bénéfices qui sont distribués d’une société à l’autre.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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