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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 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.  3, record 1, English, - late%20filed%20election

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 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.  2, record 1, French, - choix%20tardif

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

[Dividend] paid in the form of bonds of the company.  2, record 2, English, - bond%20dividend

Record number: 2, Textual support number: 1 OBS

A dividend in the form of bonds of another company held by the paying company is a form of property dividend...  2, record 2, English, - bond%20dividend

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Dividende attribué sous forme d'obligations émises par la société.  2, record 2, French, - dividende%20sous%20forme%20d%27obligation

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A second general mechanism to lower the cost of capital is to reduce the level of corporate income tax. Australia has adopted a variation of this approach by eliminating the double taxation of dividends through its policy of dividend imputation. Under dividend imputation, an individual taxpayer may impute the corporate taxes already paid by a company paying him a dividend in determining his own taxes on that dividend.  1, record 3, English, - dividend%20imputation

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish