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what is dividend gross up Informational
- Does the gross up mechanism apply? What are the considerations for tax advisors when assisting clients who are planning to transfer their shares of a dividend-paying corporation to a holding company that they control, in terms of the tax implications of any dividends paid after the transfer and the application of the dividend gross up rules at the holding company level?
- Purpose and Mechanics What is the definition of dividend gross up?
- What are the tax implications for the beneficiaries? How does dividend gross up interact with the rules for the disposition of shares that were acquired through the exercise of employee stock options and on which a taxable benefit was previously included in income?
- What are the potential economic consequences? How does dividend gross up interact with the taxation of dividends paid to shareholders through nominee accounts or trusts where the beneficial owner is different from the registered owner?
- What are some alternative approaches to tax integration? How does dividend gross up interact with the taxation of partnerships?
- What is personal income tax?
- How are dividends received by tax-exempt entities treated? How does dividend gross up interact with the rules for deemed dividends?
- How does it relate to the concept of dividend gross up? What are the implications of dividend gross up for shareholders who sell their shares shortly after receiving a dividend?
- Are there any special tax considerations for shareholders of SR&ED claimants?
- What is the Quebec dividend tax credit?
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