TERMIUM Plus®

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TAX-DEFERRED DIVIDEND [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1997-02-07

English

Subject field(s)
  • Taxation
  • Stock Exchange
  • Investment
CONT

Certain preferred and common shares pay tax-deferred dividends which receive special tax treatment. However, this special treatment terminated December 31, 1978, except for certain tax-deferred preferred shares.

French

Domaine(s)
  • Fiscalité
  • Bourse
  • Investissements et placements
DEF

Dividende distribué à même le surplus libéré d'impôt qui donne lieu à un rajustement du prix de base des actions et éventuellement à un gain en capital imposable, égal à la différence entre le produit de la vente des actions et leur prix de base rajusté.

Spanish

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