TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... pro rata portion... means the amount determined by the formula A x B/C where A is the mutual fund corporation's [taxable Canadian property(TCP) ] gains balance... B is the amount received in respect of the dividend by the shareholder, and C is the total amount of the dividend [as described in subsection 5. 1(6) of the Income Tax Act].  1, record 1, English, - pro%20rata%20portion

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

S'agissant de la partie proportionnelle, [...] le montant obtenu par la formule suivante : A x B/C où A représente le solde des gains provenant de [biens canadiens imposables (BCI)] de la société [...] B la somme que l'actionnaire a reçue au titre du dividende [et] C le montant total du dividende [tel que décrit au paragraphe 5.1(6) de la Loi de l'impôt sur le revenu].  1, record 1, French, - partie%20proportionnelle

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Since preferred dividends are paid after income tax, the coverage is calculated on a pretax basis by adjusting the preferred dividends for income tax. To make this adjustment, the preferred dividend figure is adjusted by the approximate percentage rate of income tax-known as the apparent tax rate-that a company paid for the year.  2, record 2, English, - apparent%20tax%20rate

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Étant donné que les dividendes privilégiés sont distribués après le paiement de l'impôt sur le revenu, la couverture se calcule avant l'impôt sur le revenu en redressant les dividendes privilégiés pour tenir compte de l'impôt. Pour ce faire, le montant des dividendes privilégiés est redressé par le pourcentage approximatif d'impôt sur le revenu - appelé taux d'imposition apparent - qu'une compagnie a payé pour l'année.  2, record 2, French, - taux%20d%27imposition%20apparent

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Dividends which constitute a return of capital offer a current dividend income that is tax-deferred. The cost basis of the stock is lowered by the amount of the return of capital dividend, and the investor pays tax on a capital gains basis only when the stock is sold.  3, record 3, English, - capital%20dividend

Record number: 3, Textual support number: 1 OBS

Capital dividend. Source :Income Tax Act, S. 83(2).  4, record 3, English, - capital%20dividend

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Dividende en capital. Source : Loi de l'impôt sur le revenu, art. 83(2).  3, record 3, French, - dividende%20en%20capital

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Safe income is equivalent to the tax-retained earnings of the dividend-paying corporation realized after 1971 and prior to the receipt of the dividend.  1, record 4, English, - tax%2Dretained%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le revenu sauf représente les bénéfices non distribués frappés d'impôt de la société qui verse le dividende et qui ont été réalisés après 1971 et avant le paiement du dividende.  2, record 4, French, - b%C3%A9n%C3%A9fice%20non%20distribu%C3%A9%20frapp%C3%A9%20d%27imp%C3%B4t

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A gross-up and credit system provides this preferential tax treatment. The amount of the dividend actually received is grossed-up by 50%(e. g. a $100 dividend income would be grossed-up by $50 to $150). The federal tax is calculated on the grossed-up amount not on the actual dividend received. Then a federal tax credit equal to 75% of the gross-up(e. g. 75% of $50 in our example) is applied to the federal tax.  2, record 5, English, - dividend%20gross%2Dup%20and%20credit%20system

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  2, record 6, English, - interest%20and%20dividend%20income%20deduction

Record number: 6, Textual support number: 2 OBS

This term replaced "interest, dividends and capital gains deduction".  2, record 6, English, - interest%20and%20dividend%20income%20deduction

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Expression(s) tirée(s) des déclarations d'impôt T1 au niveau fédéral.  1, record 6, French, - d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes

Record number: 6, Textual support number: 2 OBS

A remplacé l'expression : "déduction pour intérêts, dividendes et gains en capital".  1, record 6, French, - d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  2, record 7, English, - dividend%20eligible%20for%20interest%20and%20dividends%20income%20deduction

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 7, French, - dividende%20donnant%20droit%20%C3%A0%20la%20d%C3%A9duction%20pour%20revenus%20en%20int%C3%A9r%C3%AAts%20et%20en%20dividendes

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The Income Tax Act generally permits a Canadian corporation, in computing its taxable income, to claim a deduction(the "dividend received deduction") for the amount of a taxable dividend received on a share(a "Canadian share") that it holds in another Canadian corporation.  1, record 8, English, - dividend%20received%20deduction

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

La Loi de l'impôt sur le revenu permet généralement qu'une société canadienne, dans le calcul de son revenu imposable, réclame une déduction (la «déduction pour dividendes reçus») pour le montant d'un dividende imposable reçu sur une action (une «action canadienne») qu'elle détient dans une autre société canadienne.  2, record 8, French, - d%C3%A9duction%20pour%20dividendes%20re%C3%A7us

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Investors can buy stocks on foreign exchanges using American Depositary Receipts, in which receipts for foreign shares are held in trust by a bank. Dual-purpose investments offered by the Americus Trust Shareowner Service Corp. let investors buy split stocks for both dividend income and capital gains.  3, record 9, English, - foreign%20share

Record number: 9, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 9, English, - foreign%20share

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Ces actions peuvent aussi bien appartenir à la catégorie des titres de qualité [...], ou elles peuvent être du groupe des actions étrangères dont l'incidence de risque est nettement plus élevé.  3, record 9, French, - action%20%C3%A9trang%C3%A8re

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A share that is similar to a preferred share, except that its price fluctuates very little, since dividends are fixed at about 65 to 75 per cent of the prime interest rate. Consequently, a floating-rate preferred share has the appearance of a bond, but from the point of view of the shareholders, the income generated from such shares is not declared as interest income(as in the case of a bond) but rather as a dividend that entitles the holder to a dividend tax credit.  3, record 10, English, - adjustable%20rate%20preferred%20stock

Record number: 10, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 10, English, - adjustable%20rate%20preferred%20stock

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Action privilégiée ouvrant droit à un dividende prioritaire à taux variable, habituellement établi par référence à un taux d'intérêt (par exemple le taux des bons du Trésor) qui ne peut excéder un taux plafond fixé.  3, record 10, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record number: 10, Textual support number: 2 DEF

Action semblable à une action privilégiée, sauf que son prix varie très peu puisque les dividendes sont fixés à un niveau variant entre 65 et 75% du taux d'intérêt préférentiel. Par conséquent, une action privilégiée à taux variable ressemble à une obligation mais, pour le détenteur, le revenu produit par ce titre n'est pas de l'intérêt (comme dans le cas d'une obligation) mais plutôt un dividende qui donne droit à un crédit d'impôt.  4, record 10, French, - action%20privil%C3%A9gi%C3%A9e%20%C3%A0%20taux%20variable

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The gross amount of income resulting from the quantity of securities multiplied by the dividend or interest rate.  1, record 11, English, - gross%20amount

Record number: 11, Textual support number: 1 OBS

gross amount: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 11, English, - gross%20amount

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Montant brut du revenu résultant du produit de la quantité de titres multipliée par le dividend ou taux d'intérêt.  1, record 11, French, - montant%20brut

Record number: 11, Textual support number: 1 OBS

montant brut : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 11, French, - montant%20brut

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Société des alcools du Québec(SAQ) is a state-owned corporation responsible for the trade of alcoholic beverages. As a state-owned corporation, the SAQ provides a major income stream to both levels of government in the form of taxes, duties, and a dividend payment to the Quebec government.  2, record 12, English, - Soci%C3%A9t%C3%A9%20des%20alcools%20du%20Qu%C3%A9bec

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

La SAQ est une société d'État qui a pour mandat de faire le commerce des boissons alcooliques et pour mission de bien servir la population de toutes les régions du Québec en offrant une grande variété de produits de qualité. À titre de société d'État, la SAQ verse d'importantes sommes aux deux paliers de gouvernement sous forme de taxes, de droits et d'un dividende au gouvernement du Québec.  2, record 12, French, - Soci%C3%A9t%C3%A9%20des%20alcools%20du%20Qu%C3%A9bec

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A tax incentive to encourage Canadians to invest in Canadian corporations.  2, record 13, English, - dividend%20tax%20credit

Record number: 13, Textual support number: 1 OBS

Shareholders, in their tax returns, add together their dividends from Canadian corporations, gross this income up by 50 per cent, calculate the federal tax, then deduct a federal tax credit equal to 75 per cent of the gross-up. This results in a lower tax rate on dividend income for Canadian taxpayers who invest in Canadian shares.  2, record 13, English, - dividend%20tax%20credit

Record number: 13, Textual support number: 2 OBS

Holders of French equity securities may benefit of a dividend tax credit called "avoir fiscal".  3, record 13, English, - dividend%20tax%20credit

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Dégrèvement accordé aux particuliers qui ont reçu, au cours de l'année d'imposition, des dividendes de sociétés imposables.  3, record 13, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes

Record number: 13, Textual support number: 1 OBS

Ce dégrèvement a pour but d'atténuer la charge fiscale résultant de l'application successive, aux bénéfices distribués, de l'impôt sur le bénéfice de la société distributrice et de l'impôt dû par le bénéficiaire du dividende.  3, record 13, French, - cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20dividendes

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

On the premise that the dividend rental arrangement rules do not apply, the taxpayer realizes a tax loss on the arrangement by taking advantage of the inter-corporate dividend deduction, resulting in tax-free dividend income, while also deducting the amount of the dividend-equivalent payments.  1, record 14, English, - tax%2Dfree%20dividend%20income

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

En partant de la prémisse selon laquelle les règles sur les mécanismes de transfert de dividendes ne s’appliquent pas, le contribuable subit une perte fiscale sur l’arrangement en tirant parti de la déduction pour dividende intersociétés, ce qui entraîne un revenu de dividendes libre d’impôt, en plus d’une déduction du montant des paiements de dividende par équivalence.  1, record 14, French, - revenu%20de%20dividendes%20libre%20d%27imp%C3%B4t

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

In conjunction with the proposed reduction in the small business tax rate, Budget 2015 also proposes to adjust the gross-up factor and DTC [dividend tax credit] rate applicable to non-eligible dividends(generally dividends distributed from corporate income taxed at the small business tax rate).  1, record 15, English, - non%2Deligible%20dividend

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Parallèlement à la baisse du taux d’imposition des petites entreprises, le budget de 2015 propose également de rajuster le facteur de majoration et le taux du CID [crédit d'impôt pour les dividendes] qui s’appliquent aux dividendes non déterminés (s’agissant généralement de dividendes distribués à partir des bénéfices qui sont imposés au taux d’imposition des petites entreprises).  1, record 15, French, - dividende%20non%20d%C3%A9termin%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A class of preferred capital stock that, in addition to a dividend at a fixed annual rate, participates with common stock in any distribution of income and sometimes in the residual distribution on liquidation of the company.  3, record 16, English, - participating%20stock

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Ensemble des actions conférant à leurs détenteurs un privilège de participation aux bénéfices de la société émettrice et parfois à l'actif de celle-ci en cas de liquidation.  2, record 16, French, - capital%2Dactions%20avec%20privil%C3%A8ge%20de%20participation

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

Any payout to mutual fund shareholders resulting from interest, dividends, or other income.  1, record 17, English, - income%20dividend

Record 17,  Textual support,  French

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 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.  1, record 18, English, - after%2Dtax%20earnings

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 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»).  1, record 18, French, - revenu%20apr%C3%A8s%20imp%C3%B4t

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

How is what is considered the proper ethical distribution of income to be achieved... ?... in part by having these wages supplemented by receipt of a lump-sum social dividend payment or negative income tax. This cash payment in an egalitarian society might involve differences to compensate for numbers of children, age, health, and abilities acquired or inherited.... The social dividend differs from a wage because it is to be given to every individual regardless of his own efforts. That is why it is called a "lump-sum" dividend or transfer.  1, record 19, English, - lump%2Dsum%20social%20dividend

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

Such an export-type item [an item like one of our merchandise exports ... providing us with more foreign currencies] is called a "credit item" and gives us a supply of foreign money.  1, record 20, English, - credit%20item

Record number: 20, Textual support number: 2 CONT

How shall we treat interest, royalty, and dividend income on investments received by Americans from abroad? Clearly, they are credit items like exports, in that they provide us with foreign currencies.  1, record 20, English, - credit%20item

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

In order to achieve integration of corporate and individual income tax on capital gains, the private corporation is entitled to distribute one-half of the capital gain as a tax-free dividend to its shareholders by means of a mechanism called the capital dividend account.  3, record 21, English, - capital%20dividend%20account

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 DEF

[Compte] théorique ouvert pour des fins fiscales qui recense les différents montants libres d'impôt qu'une société a accumulés.  3, record 21, French, - compte%20de%20dividendes%20en%20capital

Record number: 21, Textual support number: 1 OBS

Ces montants peuvent être distribués en franchise d'impôt aux actionnaires qui sont des résidents canadiens.  3, record 21, French, - compte%20de%20dividendes%20en%20capital

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 OBS

"The risk of being audited by the Income Tax Assessor is spread throughout the Membership."  3, record 22, English, - Income%20Tax%20Assessor

Record number: 22, Textual support number: 2 OBS

The Income Tax Assessor was of the view that this distribution was a "dividend" as defined in section 2 of the Ordinance and as such was taxable in the hands of the recipient...  4, record 22, English, - Income%20Tax%20Assessor

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

Traduction réalisée par le Service de traduction du ministère du Revenu national.  3, record 22, French, - directeur%20en%20charge%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

Interest(adjusted for amortization of discount or premium) or dividend income as related to the cost of an investment in bonds or shares.  6, record 23, English, - effective%20rate%20of%20interest

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Produits financiers (intérêts, dividendes, commissions et frais connexes) que rapporte un prêt, un investissement ou un placement, exprimés en pourcentage du montant originel effectivement prêté, investi ou placé.  2, record 23, French, - taux%20d%27int%C3%A9r%C3%AAt%20r%C3%A9el

Record number: 23, Textual support number: 1 OBS

L'utilisation du taux effectif permet une analyse plus réaliste du rendement d'un prêt ou d'un titre que l'utilisation du taux nominal.  2, record 23, French, - taux%20d%27int%C3%A9r%C3%AAt%20r%C3%A9el

Record 23,  Textual support,  Spanish

Record number: 23, Textual support number: 1 DEF

Relación existente entre el costo de los recursos usados (comisiones, intereses, etc.) y la cantidad de dinero realmente disponible.  1, record 23, Spanish, - tasa%20de%20inter%C3%A9s%20real

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 CONT

The definitions in this subsection apply in this Part.... "assessable dividend" means an amount received by a corporation at a time when it is a private corporation or a subject corporation as, on account of, in lieu of payment of or in satisfaction of, a taxable dividend from a corporation, to the extent of the amount in respect of the dividend that is deductible under section 112, paragraph 113(1)(a), 113(1)(b) or 113(1)(d) or subsection 113(2) in computing the recipient corporation's taxable income for the year.  2, record 24, English, - assessable%20dividend

Record number: 24, Textual support number: 1 OBS

Part IV, Tax on Taxable Dividends Received by Private Corporations.  3, record 24, English, - assessable%20dividend

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 CONT

Les définitions qui suivent s'appliquent à la présente partie. [...] «dividende déterminé» : Montant reçu par une société, à un moment où elle est une société privée ou une société assujettie, au titre ou en paiement intégral ou partiel d'un dividende imposable d'une société, jusqu'à concurrence du montant relatif au dividende qui est déductible en application de l'article 112, des alinéas 113 (1)a), b) ou d) ou du paragraphe 113(2) dans le calcul du revenu imposable pour l'année de la société qui a reçu le dividende.  2, record 24, French, - dividende%20d%C3%A9termin%C3%A9

Record number: 24, Textual support number: 1 OBS

Partie IV, impôt sur les dividendes imposables reçus par les sociétés privées.  3, record 24, French, - dividende%20d%C3%A9termin%C3%A9

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

The amount added to the net premium to produce the gross premium. The loading covers all operating expenses of the company, except investment expenses. The latter are deducted from investment income to derive net investment income, which is reflected in the interest assumption. The loading also includes margins for contingencies and profits. Under loading participating policies margins for future dividend payments may also be included in the loading.  3, record 25, English, - loading%20charges

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Somme à ajouter à la prime pure d'une assurance et destinée à couvrir un certain nombre de frais, notamment les frais d'acquisition, les frais d'entrée, les frais d'encaissement, les frais de gestion et les frais de règlement.  2, record 25, French, - chargement

Record 25,  Textual support,  Spanish

Record number: 25, Textual support number: 1 DEF

Conjunto de gravámenes que se aplican a una prima.  1, record 25, Spanish, - recargos

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

Published by The Honourable James M. Flaherty, P.C., M.P., Minister of Finance, October 2006.  2, record 26, English, - Explanatory%20Notes%20Relating%20to%20Remaining%20Budget%202006%20Income%20Tax%20Measures%2C%20Dividend%20Taxation%20and%20Canadian%20Vintners%20and%20Brewers

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Publiées par le ministre des Finances, l'honorable James M. Flaherty, c.p., député, Octobre 2006.  2, record 26, French, - Notes%20explicatives%20concernant%20les%20mesures%20d%27imp%C3%B4t%20r%C3%A9siduelles%20du%20budget%20de%202006%2C%20l%27imposition%20des%20dividendes%20et%20les%20producteurs%20canadiens%20de%20vin%20et%20de%20bi%C3%A8re

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

For example, a growth stock company might not be expected to pay a dividend while an income stock company would.  2, record 27, English, - growth%20stock%20company

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Société ayant affiché des bénéfices supérieurs à la moyenne au cours des derniers exercices et pour laquelle on prévoit une croissance soutenue des bénéfices futurs.  1, record 27, French, - soci%C3%A9t%C3%A9%20en%20croissance

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

Interest(adjusted for amortization of discount or premium) or dividend income as related to the cost of an investment in bonds or shares.  2, record 28, English, - effective%20rate

Record number: 28, Textual support number: 1 OBS

Compare to «nominal rate».  4, record 28, English, - effective%20rate

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Dividendes ou intérêts (augmentés ou diminués, selon le cas, de l'amortissement de la différence entre le coût d'un placement en obligations et la valeur nominale de celles-ci) exprimés en pourcentage du capital investi.  1, record 28, French, - taux%20effectif

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

Dividend paid to shareholders after deducting capital income tax withheld at the source. The net dividend is therefore calculated by deducting tax withholdings from the gross dividend amount.  2, record 29, English, - net%20dividend

Record number: 29, Textual support number: 1 OBS

net dividend: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 29, English, - net%20dividend

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Dividende actif perçu par l'actionnaire, une fois que l'impôt sur le revenu du capital retenu à la source est déduit. Par conséquent, le dividende net est obtenu en déduisant l'impôt du dividende brut.  1, record 29, French, - dividende%20net

Record number: 29, Textual support number: 1 OBS

dividende net : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 29, French, - dividende%20net

Record 29,  Textual support,  Spanish

Record number: 29, Textual support number: 1 DEF

Dividendo activo que percibe el accionista, una vez deducido el impuesto sobre rentas de capital retenido en la fuente. El dividendo neto se obtiene, por tanto, deduciendo del dividendo bruto el impuesto a cuenta.  3, record 29, Spanish, - dividendo%20neto

Record number: 29, Textual support number: 1 OBS

dividendo neto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 29, Spanish, - dividendo%20neto

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Balanced Funds-whose main investment objectives are a mixture of safety, income and capital appreciation. These objectives are sought through a balanced portfolio of fixed income securities for stability and income, plus a broadly diversified group of common stock holdings for diversification, dividend income and growth potential.  2, record 30, English, - balanced%20fund

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Les fonds équilibrés [...] dont les principaux objectifs de placement combinent la sécurité, le revenu et la plus-value du capital. Le fonds cherche à atteindre ces objectifs au moyen d'un portefeuille équilibré composé de valeurs à revenu fixe pour la stabilité et le revenu et d'un ensemble très diversifié d'actions ordinaires pour la diversification, le revenu de dividende et la plus-value du capital.  2, record 30, French, - fonds%20%C3%A9quilibr%C3%A9

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A loan structured in such a way that it can be converted into equity. An example is an income note that acts as equity, i. e. it bears interest only if the project generates interest. This means it has the form of equity(cf. stocks where income is generated only if the company pays a dividend). An example of the use of this type of instrument is in high-risk countries where an equity investment would be lost at once but an equity-like instrument, if dollar-denominated, would guarantee the capital and ensure income if the project produced income.  1, record 31, English, - equity%2Dlike%20instrument

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

In the case of portfolio dividend income received by a private corporation, an additional tax(Part IV) is levied on what would otherwise be a tax-free intercorporate dividend.  1, record 32, English, - portfolio%20dividend%20income

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 CONT

Dans le cas d'un dividende de portefeuille reçu par une société privée, un impôt supplémentaire (l'impôt de la partie IV) est prélevé sur ce qui constituerait par ailleurs un dividende entre sociétés libre d'impôt.  1, record 32, French, - dividende%20de%20portefeuille

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

... $150 million related to preferred share dividend taxes under the Income Tax Act...  1, record 33, English, - preferred%20share%20dividend%20tax

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

[...] 150 millions de dollars pour l'impôt sur les dividendes privilégiés en vertu de la Loi de l'impôt sur le revenu [...]  1, record 33, French, - imp%C3%B4t%20sur%20les%20dividendes%20privil%C3%A9gi%C3%A9s

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Shares which meet the requirements of the exception are often referred to as financial difficulty shares or distress preferred shares. These shares allow the creditor to convert debt to shares and thus receive dividends which are deductible in computing taxable income as opposed to receiving fully taxable interest income. The creditor can then charge a lower dividend rate than the interest rate and achieve the same after-tax rate of return. Although the lower dividends are not deductible by the debtor, this is not usually of consequence given the financial difficulty and resulting loss situation.  2, record 34, English, - financial%20difficulty%20shares

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, 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 35, English, - dividend%20imputation

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

Balanced funds-whose main investment objectives are a mixture of safety, income and capital appreciation. These objectives are sought through a balanced portfolio of fixed income securities for stability and income, plus a broadly diversified group of common stock holdings for diversification, dividend income and growth potential.  1, record 36, English, - dividend%20income

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

Les fonds équilibrés (...) dont les principaux objectifs de placement combinent la sécurité, le revenu et la plus-value du capital. Le fonds cherche à atteindre ces objectifs au moyen d'un portefeuille équilibré composé de valeurs à revenu fixe pour la stabilité et le revenu et d'un ensemble très diversifié d'actions ordinaires pour la diversification, le revenu de dividendes et la plus-value du capital.  2, record 36, French, - revenu%20de%20dividendes

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

... where an individual faces low marginal tax rates [on dividend income], the dividend credit can "overflow" and offset the taxes that would otherwise be payable on other sources of income.  1, record 37, English, - overflow

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

... in a corporation the net income or loss is carried to the retained earnings account.... generally, a legal dividend may be declared if a corporation has retained earnings against which the dividend may be charged.  1, record 38, English, - retained%20earnings%20account

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

(...) le compte bénéfices non répartis (...) s'accroît du bénéfice net de la période mais il peut aussi diminuer du montant des dividendes que l'entreprise a pu payer pendant cette même période (...)  1, record 38, French, - compte%20b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 OBS

He would be told to determine his social dividend payments to achieve the required optimal distribution of income, after which each dollar coming on the market could be regarded as correctly representing(that eccentric philosopher's) true social values.  1, record 39, English, - optimal%20distribution%20of%20income

Record 39,  Textual support,  French

Record 39,  Textual support,  Spanish