Notice of Ways and Means Motion October 2018: Part IV Tax – Allocation of Losses

Part IV Tax – Allocation of Losses   ITA 129 New subsections 129(4.1) and (4.2) of the Act are introduced consequential to the introduction of the eligible refundable dividend tax on hand (ERDTOH) and non-eligible refundable dividend tax on hand (NERDTOH) accounts. These new subsections provide an allocation rule for situations in which losses are […]

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