TERMIUM Plus®

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DIVIDENDE DEDUCTIBLE IMPOT [1 record]

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Record 1 2015-09-10

English

Subject field(s)
  • Investment
CONT

The tax-deductible dividends decrease the fair market value of the shares, or in some cases increase the cost of the shares, to the point where the unrealized capital gain on the shares is reduced.

French

Domaine(s)
  • Investissements et placements
CONT

Les dividendes déductibles d’impôt réduisent la juste valeur marchande des actions ou, dans certains cas, augmentent le coût des actions, à un point tel que le gain en capital non réalisé sur ces actions s’en trouve réduit.

Spanish

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