TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, 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, fiche 1, Anglais, - capital%20dividend

Record number: 1, Textual support number: 1 OBS

Capital dividend. Source: Income Tax Act, S. 83(2).  4, fiche 1, Anglais, - capital%20dividend

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 OBS

Dividende en capital. Source : Loi de l'impôt sur le revenu, art. 83(2).  3, fiche 1, Français, - dividende%20en%20capital

Fiche 1,  Justifications,  Espagnol