JOSHUA VELDMAN
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Root Cause Analysis and Problem Solving for Entrepreneurs
Follow this 7-step structured problem-solving process to identify and resolve the root causes of problems once and for all.
Income Tax Folio S3-F2-C1, Capital Dividends
This Chapter provides a general description of the capital dividend account (CDA) and the mechanism to pay tax-free dividends from that account. Certain dividends, called capital dividends, may be paid tax-free by private corporations to their Canadian-resident shareholders.