CDA

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

Love0

All Articles Capital Dividend Account Capital Gains Corporate Ownership

June 25, 2025

Intercorporate Dividends, Safe Income and Life Insurance – News and views

Tax-deductible intercorporate dividends are not as simple as they once were. Safe income calculations are important.

Florence Marino

Love0

All Articles Capital Dividend Account Non-Tax & Practical Issues

May 14, 2025

Rectification not available for excessive capital dividend

The use of the remedy of rectification is very limited in the tax context. In this case, involving excessive capital dividends, rectification was not allowed.

Florence Marino

Love0

All Articles Capital Dividend Account Life Insurance Tax

March 26, 2025

Life insurance taxation 101 – A unique tax regime

Life insurance has a unique tax regime. Death benefits are tax-free. Dispositions can result in taxable income.

Florence Marino

Love0

All Articles Capital Dividend Account Capital Loss Carry Back Planning Post-Mortem Planning

August 28, 2024

Technical amendment expands the time frame for post-mortem capital loss carry-back planning

We welcome the August 12, 2024 technical amendment to subsection 164(6) which extends the time frame for post-mortem capital-loss carry back planning.

Florence Marino

Love0

Another CDA rectification case dismissed

Intercorporate Dividends, Safe Income and Life Insurance – News and views

Rectification not available for excessive capital dividend

Life insurance taxation 101 – A unique tax regime

CATEGORIES

Contact Us

Location

CDA

Another CDA rectification case dismissed

Intercorporate Dividends, Safe Income and Life Insurance – News and views

Rectification not available for excessive capital dividend

Life insurance taxation 101 – A unique tax regime

Technical amendment expands the time frame for post-mortem capital loss carry-back planning

CATEGORIES

Tags

Contact Us

Location