IT149R4- Winding-up Dividend
NO: IT149R4 DATE: June 28, 1991 SUBJECT: INCOME TAX ACT Winding-up Dividend REFERENCE: Subsection 88(2) (also subsections 83(2), 84(2), 133(7.1), paragraph 148(9)(a) and subparagraphs 54(h)(ix), 89(1)(b)(iv) and (v)) Application This bulletin replaces and cancels Interpretation Bulletin IT-149R3 dated July 22, 1985. Current revisions are designated by vertical lines. Summary This bulletin discusses the “winding-up dividend” that […]