110.1(1)

Income Tax Folio S3-F2-C1, Capital Dividends

Income Tax Folio S3-F2-C1, Capital Dividends Series 3: Property, Investments and Savings Plans Folio 2: Dividends Chapter 1: Capital Dividends Summary This Chapter discusses capital dividends and the capital dividend account (CDA). The CDA keeps track of various tax-freesurpluses accumulated by a private corporation. These surpluses may be distributed tax-free in the form of capital dividends to the […]

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IT288R2- Gifts of Capital Properties to a Charity and Others

NO: IT-288R2 DATE: January 16, 1995 SUBJECT: INCOME TAX ACT Gifts of Capital Properties to a Charity and Others REFERENCE: Subsections 110.1(3) and 118.1(6) (also subsections 13(1), 20(16), 110.1(1), 118.1(1), 118.1(4) and 118.1(7), paragraphs 69(1)(b) and 70(5)(a) of the Income Tax Act and sections 3501 and 3504 of the Income Tax Regulations) Application This bulletin cancels

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