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CAPITAL DIVIDEND [18 records]

Filter results by subject field Alphabetical list of terms

Record 1 - internal organization data 2026-01-08

Record 1, English

Record 1, Subject field(s)

Taxation

capital gains dividend account 1, record 1, English, capital%20gains%20dividend%20account
correct

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 131(6)(b). 2, record 1, English, - capital%20gains%20dividend%20account

Record 1, French

Record 1, Domaine(s)

Fiscalité

compte de dividendes sur les gains en capital 1, record 1, French, compte%20de%20dividendes%20sur%20les%20gains%20en%20capital
correct, masculine noun

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 131(6)(b). 2, record 1, French, - compte%20de%20dividendes%20sur%20les%20gains%20en%20capital

Record 1, Spanish

Save record 1

Record 2 - internal organization data 2026-01-08

Record 2, English

Record 2, Subject field(s)

Taxation

life insurance capital dividend 1, record 2, English, life%20insurance%20capital%20dividend
correct

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 83(2.1). 2, record 2, English, - life%20insurance%20capital%20dividend

Record 2, French

Record 2, Domaine(s)

Fiscalité

dividende en capital d'assurance-vie 1, record 2, French, dividende%20en%20capital%20d%27assurance%2Dvie
correct, masculine noun

Record number: 2, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 83(2.1). 2, record 2, French, - dividende%20en%20capital%20d%27assurance%2Dvie

Record 2, Spanish

Save record 2

Record 3 - internal organization data 2026-01-08

Record 3, English

Record 3, Subject field(s)

Stock Exchange
Investment
Taxation

capital dividend 1, record 3, English, capital%20dividend
correct

dividend paid out of capital 2, record 3, English, dividend%20paid%20out%20of%20capital
correct

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, French

Record 3, Domaine(s)

Bourse
Investissements et placements
Fiscalité

dividende en capital 1, record 3, French, dividende%20en%20capital
correct, masculine noun

dividende prélevé sur le capital 2, record 3, French, dividende%20pr%C3%A9lev%C3%A9%20sur%20le%20capital
correct, masculine noun

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, Spanish

Record 3, Campo(s) temático(s)

Bolsa de valores
Inversiones
Sistema tributario

dividendo de capital 1, record 3, Spanish, dividendo%20de%20capital
correct, masculine noun

Save record 3

Record 4 - internal organization data 2026-01-08

Record 4, English

Record 4, Subject field(s)

Taxation
Life Insurance

life insurance capital dividend account 1, record 4, English, life%20insurance%20capital%20dividend%20account
correct

Record number: 4, Textual support number: 1 OBS

Source: Income Tax Act, S. 89(1)(b.2). 2, record 4, English, - life%20insurance%20capital%20dividend%20account

Record 4, French

Record 4, Domaine(s)

Fiscalité
Assurance sur la vie

compte de dividende en capital d'assurance-vie 1, record 4, French, compte%20de%20dividende%20en%20capital%20d%27assurance%2Dvie
correct, masculine noun

Record number: 4, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 89(1)(b.2). 2, record 4, French, - compte%20de%20dividende%20en%20capital%20d%27assurance%2Dvie

Record 4, Spanish

Save record 4

Record 5 - internal organization data 2026-01-08

Record 5, English

Record 5, Subject field(s)

Taxation

capital gains dividend 1, record 5, English, capital%20gains%20dividend
correct

Record number: 5, Textual support number: 1 OBS

Source: Income Tax Act, S. 130.1(4); 131(2). 2, record 5, English, - capital%20gains%20dividend

Record 5, French

Record 5, Domaine(s)

Fiscalité

dividende sur les gains en capital 1, record 5, French, dividende%20sur%20les%20gains%20en%20capital
correct, masculine noun

Record number: 5, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 130.1(4); 131(2). 2, record 5, French, - dividende%20sur%20les%20gains%20en%20capital

Record 5, Spanish

Save record 5

Record 6 - internal organization data 2025-02-14

Record 6, English

Record 6, Subject field(s)

Titles of Monographs
Investment

Capital and Dividend Policy Framework for Financial Crown Corporations 1, record 6, English, Capital%20and%20Dividend%20Policy%20Framework%20for%20Financial%20Crown%20Corporations
correct, Canada

Record number: 6, Textual support number: 1 OBS

Objective. To ensure that the financial Crown corporations have appropriate methodologies in place to determine their capital adequacy requirements; that they are maximizing economic growth objectives; that they effectively manage their capital in relation to risk; and, that dividends are paid to the shareholder when capital exceeds determined levels required to deliver on their mandates. 2, record 6, English, - Capital%20and%20Dividend%20Policy%20Framework%20for%20Financial%20Crown%20Corporations

Record 6, French

Record 6, Domaine(s)

Titres de monographies
Investissements et placements

Cadre stratégique d'adéquation du capital et des dividendes des sociétés d'État à vocation financière 1, record 6, French, Cadre%20strat%C3%A9gique%20d%27ad%C3%A9quation%20du%20capital%20et%20des%20dividendes%20des%20soci%C3%A9t%C3%A9s%20d%27%C3%89tat%20%C3%A0%20vocation%20financi%C3%A8re
correct, masculine noun, Canada

Record number: 6, Textual support number: 1 OBS

Objectif. S'assurer que les sociétés d'État à vocation financière ont mis en place des méthodes appropriées pour déterminer leurs besoins en matière d'adéquation du capital; qu'elles maximisent les objectifs de croissance économique; qu'elles gèrent efficacement leur capital en fonction du risque; et qu'elles versent des dividendes à leur actionnaire lorsque le capital est supérieur aux niveaux déterminés requis pour qu'elles s'acquittent de leur mandat. 2, record 6, French, - Cadre%20strat%C3%A9gique%20d%27ad%C3%A9quation%20du%20capital%20et%20des%20dividendes%20des%20soci%C3%A9t%C3%A9s%20d%27%C3%89tat%20%C3%A0%20vocation%20financi%C3%A8re

Record 6, Spanish

Save record 6

Record 7 - internal organization data 2014-06-11

Record 7, English

Record 7, Subject field(s)

Investment

public dividend capital 1, record 7, English, public%20dividend%20capital
correct

Record 7, French

Record 7, Domaine(s)

Investissements et placements

capital de dividende public 1, record 7, French, capital%20de%20dividende%20public
correct, masculine noun

Record 7, Spanish

Save record 7

Record 8 - internal organization data 2014-02-12

Record 8, English

Record 8, Subject field(s)

Taxation

capital dividend account 1, record 8, English, capital%20dividend%20account
correct

CDA 2, record 8, English, CDA
correct

Record number: 8, 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 8, English, - capital%20dividend%20account

Record 8, French

Record 8, Domaine(s)

Fiscalité

compte de dividendes en capital 1, record 8, French, compte%20de%20dividendes%20en%20capital
correct, masculine noun

CDC 1, record 8, French, CDC
correct, masculine noun

compte de dividende en capital 2, record 8, French, compte%20de%20dividende%20en%20capital
correct, masculine noun
- CDC 2, record 8, French, CDC
  correct, masculine noun

Record number: 8, 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 8, French, - compte%20de%20dividendes%20en%20capital

Record number: 8, Textual support number: 1 OBS

Ces montants peuvent être distribués en franchise d'impôt aux actionnaires qui sont des résidents canadiens. 3, record 8, French, - compte%20de%20dividendes%20en%20capital

Record 8, Spanish

Save record 8

Record 9 - internal organization data 2001-11-22

Record 9, English

Record 9, Subject field(s)

Translation (General)

dividend on loan capital 1, record 9, English, dividend%20on%20loan%20capital
correct

Record number: 9, Textual support number: 1 CONT

Interest or dividends on share or loan capital. 1, record 9, English, - dividend%20on%20loan%20capital

Record 9, Key term(s)

loan capital dividend

Record 9, French

Record 9, Domaine(s)

Traduction (Généralités)

dividende portant sur le capital d'emprunt 1, record 9, French, dividende%20portant%20sur%20le%20capital%20d%27emprunt
feminine noun

Record number: 9, Textual support number: 1 CONT

Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt. 1, record 9, French, - dividende%20portant%20sur%20le%20capital%20d%27emprunt

Record 9, Key term(s)

dividende capital d'emprunt

Record 9, Spanish

Save record 9

Record 10 - internal organization data 2001-11-22

Record 10, English

Record 10, Subject field(s)

Translation (General)

dividend on share capital 1, record 10, English, dividend%20on%20share%20capital
correct

Record number: 10, Textual support number: 1 CONT

Interest or dividends on share or loan capital. 1, record 10, English, - dividend%20on%20share%20capital

Record 10, Key term(s)

share capital dividend

Record 10, French

Record 10, Domaine(s)

Traduction (Généralités)

dividende portant sur le capital social 1, record 10, French, dividende%20portant%20sur%20le%20capital%20social
feminine noun

Record number: 10, Textual support number: 1 CONT

Intérêt ou dividendes portant sur le capital social ou sur le capital d'emprunt. 1, record 10, French, - dividende%20portant%20sur%20le%20capital%20social

Record 10, Key term(s)

dividende capital social

Record 10, Spanish

Save record 10

Record 11 - internal organization data 2000-07-13

Record 11, English

Record 11, Subject field(s)

Titles of Forms
Taxation

Election to Pay a Capital Gains Dividend under Subsection 133(7. 1) 1, record 11, English, Election%20to%20Pay%20a%20Capital%20Gains%20Dividend%20under%20Subsection%20133%287%2E%201%29
correct, Canada

Record number: 11, Textual support number: 1 OBS

Form T2063, Revenue Canada Taxation. 2, record 11, English, - Election%20to%20Pay%20a%20Capital%20Gains%20Dividend%20under%20Subsection%20133%287%2E%201%29

Record 11, French

Record 11, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix concernant un dividende sur les gains en capital en vertu du paragraphe 133(7.1) 1, record 11, French, Choix%20concernant%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20133%287%2E1%29
correct, masculine noun, Canada

Choix de payer un dividende sur les gains en capital en vertu du paragraphe 133(7.1) 2, record 11, French, Choix%20de%20payer%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20133%287%2E1%29
former designation, correct, masculine noun, Canada

Record number: 11, Textual support number: 1 OBS

Formule T2063, Revenu Canada Impôt. 2, record 11, French, - Choix%20concernant%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20133%287%2E1%29

Record 11, Spanish

Save record 11

Record 12 - internal organization data 2000-06-15

Record 12, English

Record 12, Subject field(s)

Titles of Forms
Taxation

Election to Pay a Capital Gains Dividend under subsection 131(1) 1, record 12, English, Election%20to%20Pay%20a%20Capital%20Gains%20Dividend%20under%20subsection%20131%281%29
correct, Canada

Record number: 12, Textual support number: 1 OBS

Form T2055, Revenue Canada Taxation. 1, record 12, English, - Election%20to%20Pay%20a%20Capital%20Gains%20Dividend%20under%20subsection%20131%281%29

Record 12, French

Record 12, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix concernant un dividende sur les gains en capital en vertu du paragraphe 131(1) 1, record 12, French, Choix%20concernant%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20131%281%29
correct, masculine noun, Canada

Choix de payer un dividende sur les gains en capital en vertu du paragraphe 131(1) 2, record 12, French, Choix%20de%20payer%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20131%281%29
former designation, correct, masculine noun, Canada

Record number: 12, Textual support number: 1 OBS

Formule T2055, Revenu Canada Impôt. 2, record 12, French, - Choix%20concernant%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20131%281%29

Record 12, Spanish

Save record 12

Record 13 - internal organization data 2000-03-07

Record 13, English

Record 13, Subject field(s)

Titles of Forms
Taxation

Election in Respect of a Capital Gains Dividend Under Subsection 130. 1(4) 1, record 13, English, Election%20in%20Respect%20of%20a%20Capital%20Gains%20Dividend%20Under%20Subsection%20130%2E%201%284%29
correct, Canada

Record number: 13, Textual support number: 1 OBS

Publication number +T2012 of Revenue Canada. 1, record 13, English, - Election%20in%20Respect%20of%20a%20Capital%20Gains%20Dividend%20Under%20Subsection%20130%2E%201%284%29

Record 13, French

Record 13, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix concernant un dividende sur les gains en capital en vertu du paragraphe 130.1(4) 1, record 13, French, Choix%20concernant%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20130%2E1%284%29
correct, masculine noun, Canada

Record number: 13, Textual support number: 1 OBS

Publication numéro +T2012 de Revenu Canada. 1, record 13, French, - Choix%20concernant%20un%20dividende%20sur%20les%20gains%20en%20capital%20en%20vertu%20du%20paragraphe%20130%2E1%284%29

Record 13, Spanish

Save record 13

Record 14 - internal organization data 2000-03-07

Record 14, English

Record 14, Subject field(s)

Titles of Forms
Taxation

Election for a Capital Dividend under Subsection 83(2) 1, record 14, English, Election%20for%20a%20Capital%20Dividend%20under%20Subsection%2083%282%29
correct, Canada

Record number: 14, Textual support number: 1 OBS

Publication number +T2054 of Revenue Canada. 1, record 14, English, - Election%20for%20a%20Capital%20Dividend%20under%20Subsection%2083%282%29

Record 14, French

Record 14, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Choix concernant un dividende en capital en vertu du paragraphe 83(2) 1, record 14, French, Choix%20concernant%20un%20dividende%20en%20capital%20en%20vertu%20du%20paragraphe%2083%282%29
correct, masculine noun, Canada

Record number: 14, Textual support number: 1 OBS

Publication numéro +T2054 de Revenu Canada. 1, record 14, French, - Choix%20concernant%20un%20dividende%20en%20capital%20en%20vertu%20du%20paragraphe%2083%282%29

Record 14, Spanish

Save record 14

Record 15 - internal organization data 1992-12-23

Record 15, English

Record 15, Subject field(s)

Taxation

non-qualifying real property capital gains dividend account 1, record 15, English, non%2Dqualifying%20real%20property%20capital%20gains%20dividend%20account

Record 15, French

Record 15, Domaine(s)

Fiscalité

compte de dividendes sur les gains en capital sur immeubles non admissibles 1, record 15, French, compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles
masculine noun

Record number: 15, Textual support number: 1 OBS

Source : Voies et moyens - juin 92; LIR 131(6)c) 1, record 15, French, - compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles

Record 15, Spanish

Save record 15

Record 16 - internal organization data 1992-03-26

Record 16, English

Record 16, Subject field(s)

Titles of Forms

Election by a Private Corporation in Respect of a Dividend out of Capital Dividend Account 1, record 16, English, Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Capital%20Dividend%20Account
correct, Canada

Record number: 16, Textual support number: 1 OBS

Form T2054, Revenue Canada Taxation. 2, record 16, English, - Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Capital%20Dividend%20Account

Record 16, French

Record 16, Domaine(s)

Titres de formulaires administratifs

Choix d'une corporation privée concernant un dividende payé sur un compte de dividendes en capital 1, record 16, French, Choix%20d%27une%20corporation%20priv%C3%A9e%20concernant%20un%20dividende%20pay%C3%A9%20sur%20un%20compte%20de%20dividendes%20en%20capital
correct, Canada

Record number: 16, Textual support number: 1 OBS

Formule T2054, Revenu Canada Impôt. 2, record 16, French, - Choix%20d%27une%20corporation%20priv%C3%A9e%20concernant%20un%20dividende%20pay%C3%A9%20sur%20un%20compte%20de%20dividendes%20en%20capital

Record 16, Spanish

Save record 16

Record 17 - internal organization data 1992-03-26

Record 17, English

Record 17, Subject field(s)

Titles of Forms

Election by a Private Corporation in Respect of a Dividend out of Life Insurance Capital Dividend Account 1, record 17, English, Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Life%20Insurance%20Capital%20Dividend%20Account
correct, Canada

Record number: 17, Textual support number: 1 OBS

Form T2054A, Revenue Canada Taxation. 2, record 17, English, - Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Life%20Insurance%20Capital%20Dividend%20Account

Record 17, French

Record 17, Domaine(s)

Titres de formulaires administratifs

Choix d'une corporation privée concernant un dividende payé sur le compte de dividendes en capital d'assurance-vie 1, record 17, French, Choix%20d%27une%20corporation%20priv%C3%A9e%20concernant%20un%20dividende%20pay%C3%A9%20sur%20le%20compte%20de%20dividendes%20en%20capital%20d%27assurance%2Dvie
correct, Canada

Record number: 17, Textual support number: 1 OBS

Formule T2054A, Revenu Canada Impôt. 2, record 17, French, - Choix%20d%27une%20corporation%20priv%C3%A9e%20concernant%20un%20dividende%20pay%C3%A9%20sur%20le%20compte%20de%20dividendes%20en%20capital%20d%27assurance%2Dvie

Record 17, Spanish

Save record 17

Record 18 - internal organization data 1976-06-19

Record 18, English

Record 18, Subject field(s)

Finance
Taxation

capital gains dividend 1, record 18, English, capital%20gains%20dividend

Record 18, French

Record 18, Domaine(s)

Finances
Fiscalité

dividende de gains en capital 1, record 18, French, dividende%20de%20gains%20en%20capital
masculine noun

Record 18, Spanish

Save record 18

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Date Modified:: 2026-05-06

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CAPITAL DIVIDEND [18 records]

Record 1, Main entry term, English

Record 1, Abbreviations, English

Record 1, Synonyms, English

Record 1, Textual support, English

Record number: 1, Textual support number: 1 OBS

Record 1, Main entry term, French

Record 1, Abbreviations, French

Record 1, Synonyms, French

Record 1, Textual support, French

Record number: 1, Textual support number: 1 OBS

Record 1, Textual support, Spanish

Record 2, Main entry term, English

Record 2, Abbreviations, English

Record 2, Synonyms, English

Record 2, Textual support, English

Record number: 2, Textual support number: 1 OBS

Record 2, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record number: 2, Textual support number: 1 OBS

Record 2, Textual support, Spanish

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Textual support, English

Record number: 3, Textual support number: 1 CONT

Record number: 3, Textual support number: 1 OBS

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record number: 3, Textual support number: 1 OBS

Record 3, Main entry term, Spanish

Record 3, Abbreviations, Spanish

Record 3, Synonyms, Spanish

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Textual support, English

Record number: 4, Textual support number: 1 OBS

Record 4, Main entry term, French

Record 4, Abbreviations, French

Record 4, Synonyms, French

Record 4, Textual support, French

Record number: 4, Textual support number: 1 OBS

Record 4, Textual support, Spanish

Record 5, Main entry term, English

Record 5, Abbreviations, English

Record 5, Synonyms, English

Record 5, Textual support, English

Record number: 5, Textual support number: 1 OBS

Record 5, Main entry term, French

Record 5, Abbreviations, French

Record 5, Synonyms, French

Record 5, Textual support, French

Record number: 5, Textual support number: 1 OBS

Record 5, Textual support, Spanish

Record 6, Main entry term, English

Record 6, Abbreviations, English

Record 6, Synonyms, English

Record 6, Textual support, English

Record number: 6, Textual support number: 1 OBS

Record 6, Main entry term, French

Record 6, Abbreviations, French

Record 6, Synonyms, French

Record 6, Textual support, French

Record number: 6, Textual support number: 1 OBS

Record 6, Textual support, Spanish

Record 7, Main entry term, English

Record 7, Abbreviations, English

Record 7, Synonyms, English

Record 7, Main entry term, French

Record 7, Abbreviations, French

Record 7, Synonyms, French

Record 7, Textual support, French

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