TERMIUM Plus®

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

QUALIFYING DIVIDEND [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2009-04-23

English

Subject field(s)
  • Taxation
CONT

... For the purposes of subsection 83(1), "qualifying dividend" means a dividend on shares of a series of a class of the capital stock of a public corporation that is prescribed to be a tax-deferred preferred series that became payable by the corporation after 1978 ...

French

Domaine(s)
  • Fiscalité
CONT

[...] Pour l'application du paragraphe (1), «dividende admissible» s'entend d'un dividende sur des actions d'une série d'une catégorie du capital-actions d'une société publique qui est considérée, aux termes du règlement comme une série privilégiée à impôt différé, lequel dividende devient payable après 1978 [...]

Spanish

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