Paragraph 55(3)(a) of the Income Tax Act (Canada)
Author:   Eric Gelinas
Publisher:   Our Knowledge Publishing
ISBN:  

9786630046922


Pages:   52
Publication Date:   25 May 2026
Format:   Paperback
Availability:   Available To Order   Availability explained
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Paragraph 55(3)(a) of the Income Tax Act (Canada)


Overview

This article discusses paragraph 55(3)(a) of the Income Tax Act (Canada). This provision provides certain exemptions from the application of subsection 55(2) of the Income Tax Act (Canada) with respect to dividends received in connection with certain corporate reorganizations. Where applicable, subsection 55(2) of the Income Tax Act (Canada) provides that certain normally deductible inter-corporate dividends become immediately taxable as a capital gain.

Full Product Details

Author:   Eric Gelinas
Publisher:   Our Knowledge Publishing
Imprint:   Our Knowledge Publishing
Dimensions:   Width: 15.20cm , Height: 0.30cm , Length: 22.90cm
Weight:   0.082kg
ISBN:  

9786630046922


ISBN 10:   6630046927
Pages:   52
Publication Date:   25 May 2026
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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