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Anti-dividend stripping rules

Translation of "anti-dividend stripping rules " (English → French) :

TERMINOLOGY
see also In-Context Translations below
anti-dividend stripping rules

règles prévenant le dépouillement des dividendes
IN-CONTEXT TRANSLATIONS
Just to give a quick overview, subsection 55(2) is an anti-avoidance rule that deems certain deemed dividends received in the course of a corporation reorganization to be capital gains.

Rapidement, le paragraphe 55(2) est une règle visant à prévenir l'évitement, selon laquelle certains dividendes reçus au cours de la réorganisation d'une société sont réputés constituer des gains en capital.




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Date index: 2023-06-29
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