TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

tax-free dividend income [1 record]

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Record 1 2015-09-10

English

Subject field(s)
  • Investment
CONT

On the premise that the dividend rental arrangement rules do not apply, the taxpayer realizes a tax loss on the arrangement by taking advantage of the inter-corporate dividend deduction, resulting in tax-free dividend income, while also deducting the amount of the dividend-equivalent payments.

French

Domaine(s)
  • Investissements et placements
CONT

En partant de la prémisse selon laquelle les règles sur les mécanismes de transfert de dividendes ne s’appliquent pas, le contribuable subit une perte fiscale sur l’arrangement en tirant parti de la déduction pour dividende intersociétés, ce qui entraîne un revenu de dividendes libre d’impôt, en plus d’une déduction du montant des paiements de dividende par équivalence.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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