Capital dividend

All Articles Capital Dividend Account Corporate Ownership

January 28, 2026

Another CDA rectification case dismissed

The CDA calculation is a cumulative formula often over many years. Errors are costly and seeking rectification won’t help.

Florence Marino

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All Articles Capital Dividend Account Corporate Ownership

December 17, 2025

2025 CLHIA Roundtable – CDA Anti-avoidance rule considered

A recent CRA roundtable response involved the interaction of the CDA anti-avoidance rule and the rules upon amalgamation where a CDA balance arose from life insurance.

Florence Marino

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Another CDA rectification case dismissed

2025 CLHIA Roundtable – CDA Anti-avoidance rule considered

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Capital dividend

Another CDA rectification case dismissed

2025 CLHIA Roundtable – CDA Anti-avoidance rule considered

CATEGORIES

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Contact Us

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