Exceptions from Subsection 55(2) - CCH Canadian
Exceptions from Subsection 55(2) - CCH Canadian
Exceptions from Subsection 55(2) - CCH Canadian
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What Happens if <strong>Subsection</strong> <strong>55</strong>(2) Applies?• Not a dividend received• Proceeds of disposition if share disposed of• Deemed gain on disposition of a capital property ifshare not disposed of• Dividend payor is still considered to have paid adividend– Consider impact on tax pools such as GRIP© 2010 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is aSwiss entity with which the independent member firms of the KPMG network are affiliated 12
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