What other factors affect dividend decisions? What is the role of dividend gross up in maintaining the competitiveness of Canadian businesses?

Dividends and gains from stock that do not qualify as investment income because gross investment income exceeds 8% of ENI; Income from cash. Investment income ... Mar 31, 2020 ... Please note that certain receipts are not taxable receipts, such as dividends. ... Taxable Gross Receipts - Gross receipts subject to CAT are ... To calculate the Foreign Source. Income, multiply the percentage below by the amount of Box 1a. Column 2: Qualified Foreign Dividend Income as a percentage of ... ... dividends, licensing fees, other fees, commissions and distributed amounts ... Additional Information. Combined Groups. All persons and their related ... 99-03, November 5, 1999, Taxpayers Subject to the Franchise Tax May Claim the Low-income Housing Tax Credit in the Taxable Year for Which the Imposition is Made. Feb 12, 2025 ... We need this information to verify your New York City school tax credit. All other taxpayers: Leave Item E blank. Item F. If you qualify for one ... IRC § 78 Gross-Up included in federal taxable income in arriving at the net ... North Dakota considers GILTI a foreign dividend that is included in the taxpayer's ... Apr 16, 2024 ... To the extent that a CFC doesn't have E&P, dividends are treated as a nontaxable return of capital. Under U.S. tax law, the Section 78 gross-up ... ... dividends received from foreign affiliates and the enhanced gross-up and dividend tax credit. However, due to the new relevant tax factor for CCPCs and ... Feb 28, 2025 ... ... tax on the gross amount of certain US-source income. All persons ... Dividends qualifying for direct dividend rate (1, 2), Interest paid ...