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CAPITAL DIVIDEND ACCOUNT [6 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- capital gains dividend account
1, record 1, English, capital%20gains%20dividend%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
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
Record 1, Main entry term, French
- compte de dividendes sur les gains en capital
1, record 1, French, compte%20de%20dividendes%20sur%20les%20gains%20en%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
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
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
- Life Insurance
Record 2, Main entry term, English
- life insurance capital dividend account
1, record 2, English, life%20insurance%20capital%20dividend%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 89(1)(b.2). 2, record 2, English, - life%20insurance%20capital%20dividend%20account
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Assurance sur la vie
Record 2, Main entry term, French
- compte de dividende en capital d'assurance-vie
1, record 2, French, compte%20de%20dividende%20en%20capital%20d%27assurance%2Dvie
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 89(1)(b.2). 2, record 2, French, - compte%20de%20dividende%20en%20capital%20d%27assurance%2Dvie
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2014-02-12
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- capital dividend account
1, record 3, English, capital%20dividend%20account
correct
Record 3, Abbreviations, English
- CDA 2, record 3, English, CDA
correct
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, 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 3, English, - capital%20dividend%20account
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- compte de dividendes en capital
1, record 3, French, compte%20de%20dividendes%20en%20capital
correct, masculine noun
Record 3, Abbreviations, French
- CDC 1, record 3, French, CDC
correct, masculine noun
Record 3, Synonyms, French
- compte de dividende en capital 2, record 3, French, compte%20de%20dividende%20en%20capital
correct, masculine noun
- CDC 2, record 3, French, CDC
correct, masculine noun
- CDC 2, record 3, French, CDC
Record 3, Textual support, French
Record number: 3, 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 3, French, - compte%20de%20dividendes%20en%20capital
Record number: 3, Textual support number: 1 OBS
Ces montants peuvent être distribués en franchise d'impôt aux actionnaires qui sont des résidents canadiens. 3, record 3, French, - compte%20de%20dividendes%20en%20capital
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1992-12-23
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- non-qualifying real property capital gains dividend account 1, record 4, English, non%2Dqualifying%20real%20property%20capital%20gains%20dividend%20account
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- compte de dividendes sur les gains en capital sur immeubles non admissibles
1, record 4, French, compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source : Voies et moyens - juin 92; LIR 131(6)c) 1, record 4, French, - compte%20de%20dividendes%20sur%20les%20gains%20en%20capital%20sur%20immeubles%20non%20admissibles
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1992-03-26
Record 5, English
Record 5, Subject field(s)
- Titles of Forms
Record 5, Main entry term, English
- Election by a Private Corporation in Respect of a Dividend out of Capital Dividend Account
1, record 5, English, Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Capital%20Dividend%20Account
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Form T2054, Revenue Canada Taxation. 2, record 5, English, - Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Capital%20Dividend%20Account
Record 5, French
Record 5, Domaine(s)
- Titres de formulaires administratifs
Record 5, Main entry term, French
- Choix d'une corporation privée concernant un dividende payé sur un compte de dividendes en capital
1, record 5, French, Choix%20d%27une%20corporation%20priv%C3%A9e%20concernant%20un%20dividende%20pay%C3%A9%20sur%20un%20compte%20de%20dividendes%20en%20capital
correct, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Formule T2054, Revenu Canada Impôt. 2, record 5, French, - Choix%20d%27une%20corporation%20priv%C3%A9e%20concernant%20un%20dividende%20pay%C3%A9%20sur%20un%20compte%20de%20dividendes%20en%20capital
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1992-03-26
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
Record 6, Main entry term, English
- Election by a Private Corporation in Respect of a Dividend out of Life Insurance Capital Dividend Account
1, record 6, English, Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Life%20Insurance%20Capital%20Dividend%20Account
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Form T2054A, Revenue Canada Taxation. 2, record 6, English, - Election%20by%20a%20Private%20Corporation%20in%20Respect%20of%20a%20Dividend%20out%20of%20Life%20Insurance%20Capital%20Dividend%20Account
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
Record 6, Main entry term, French
- Choix d'une corporation privée concernant un dividende payé sur le compte de dividendes en capital d'assurance-vie
1, record 6, 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 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Formule T2054A, Revenu Canada Impôt. 2, record 6, 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 6, Spanish
Record 6, Textual support, Spanish
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