Traduction de «payment dividends » (Anglais → Français) :

distribution of a dividend | dividend disbursement | dividend distribution | dividend payment | dividend payout | dividends paid | payment of a dividend

preferred dividend payment [ preferred stock dividend payment | preferred share dividend payment ]

bearing dividend | carrying dividend | eligible for dividend payment | entitled to dividend | ranking for dividend

dividend payment | interest payment

Payment of Dividends

The integration of corporate and personal taxes in Europe: the role of minimum taxes on dividend payments

dividend calculation clerk | dividends analyst | dividend analyst | dividends clerk

common stock dividend | common share dividend | common dividend | dividend on common shares

calculating utility payments | utility payment calculating | assess utility payments | calculate utility payments

collect payments | take a payment for bills | take bill payments | take payments for bills

(2) Where a corporation resident in Canada has received a taxable dividend in respect of which it is entitled to a deduction under subsection 112(1) or 112(2) or 138(6) as part of a transaction or event or a series of transactions or events, one of the purposes of which (or, in the case of a dividend under subsection 84(3), one of the results of which) was to effect a significant reduction in the portion of the capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of capital stock immediately before the dividend and that could reasonably be considered to be attributable to an ...[+++]ything other than income earned or realized by any corporation after 1971 and before the safe-income determination time for the transaction, event or series, notwithstanding any other section of this Act, the amount of the dividend (other than the portion of it, if any, subject to tax under Part IV that is not refunded as a consequence of the payment of a dividend to a corporation where the payment is part of the series)

(e) any holders of preferred shares of the corporation had a right, after payment to them of their preferred dividends, and payment of dividends in a like amount per share to the holders of the common shares of the corporation, to participate pari passu with the holders of the common shares in any further payment of dividends;

(3) If shares of an insurance holding company are issued in payment of a dividend, the insurance holding company shall record in the stated capital account maintained or to be maintained for the shares of the class or series issued in payment of the dividend the declared amount of the dividend stated as an amount of money.

(3) If membership shares or shares of an association are issued in payment of a dividend, the association shall record in the stated capital account maintained or to be maintained for the membership shares or shares of the class or series issued in payment of the dividend the declared amount of the dividend stated as an amount of money.