TERMIUM Plus®

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Alphabetical list of terms

Record 1 2009-02-06

English

Subject field(s)
  • Taxation
CONT

A corporation paying a capital dividend must file an election in respect of the dividend when the dividend is paid or becomes payable, although, in certain circumstances, a late-filed election is acceptable.

Key term(s)
  • late-filed election

French

Domaine(s)
  • Fiscalité
CONT

Une corporation qui verse un dividende en capital doit produire un choix à l'égard du dividende lorsqu'il est versé ou lorsqu'il devient payable, bien que, dans certains cas, la production tardive d'un choix soit acceptable.

Spanish

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