TERMIUM Plus®

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

DIVIDEND RECEIVED DEDUCTION [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2022-04-20

English

Subject field(s)
  • Taxation
  • Investment
CONT

The Income Tax Act generally permits a Canadian corporation, in computing its taxable income, to claim a deduction (the "dividend received deduction") for the amount of a taxable dividend received on a share (a "Canadian share") that it holds in another Canadian corporation.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
CONT

La Loi de l'impôt sur le revenu permet généralement qu'une société canadienne, dans le calcul de son revenu imposable, réclame une déduction (la «déduction pour dividendes reçus») pour le montant d'un dividende imposable reçu sur une action (une «action canadienne») qu'elle détient dans une autre société canadienne.

Spanish

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

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