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what is dividend gross up Informational
- 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?
- What are the penalties for incorrect T5 slips?
- How does it interact with treaty rights or other legislation? What are the considerations for tax advisors when advising on cross-border investments involving dividend-paying stocks, taking into account the dividend gross up rules in Canada and the tax laws of the other jurisdiction?
- What is a holding company?
- Are there any restrictions on claiming the dividend tax credit in this situation?
- How are dividends on these instruments classified for tax purposes?
- How are these dividends taxed? What are the potential implications of increased government scrutiny on private corporations and their dividend policies, particularly in relation to income splitting and the payment of dividends to family members, on the future of the dividend gross up system?
- What is a non-qualifying dividend?
- Who is entitled to claim the dividend tax credit?
- How does the SR&ED credit impact dividend payments?
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