TERMIUM Plus®

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

AFTER-TAX EARNINGS [1 record]

Record 1 2015-06-03

English

Subject field(s)
  • Financial Accounting
  • Taxation
  • Investment
CONT

Certain exceptions to the anti-avoidance rule are provided. Notably an exception is provided where the dividend can reasonably be attributed to after-tax earnings (called "safe income on hand"), enabling a corporation to distribute such earnings as a tax-deductible inter-corporate dividend.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
  • Investissements et placements
CONT

Certaines exceptions à l'application de la règle anti-évitement sont prévues. L'une de ces exceptions permet notamment à une société de distribuer son revenu à titre de dividende intersociétés déductible d'impôt lorsqu'il est raisonnable de considérer le dividende comme étant attribuable au revenu après impôt de la société (ce que l'on appelle le «revenu protégé en main»).

Spanish

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