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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Second Exception:Part IV Tax...subject to tax under Part IV that is not refunded as aconsequence of the payment of a dividend to acorporation when the payment is part of the series.© 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 15
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