1 / 53

32-953-06 : Fiscalit III

Distribution de surplus. 2 grandes fa

maik
Download Presentation

32-953-06 : Fiscalit III

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

    1. 32-953-06 : Fiscalité III Notes de cours Cours 1 et 2 Préparé par Julie Duval

    2. Distribution de surplus 2 grandes façons de distribuer des surplus Avantages aux actionnaires 15(1) – Avantages aux actionnaires 15(2) – Prêt à l’actionnaire Dividendes Imposables : En espèce ($) En actions (pas un fractionnement) En nature (biens remis à l’actionnaire) Réputé (84(1), (2), (3), (4)) Non imposables : En capital (choix à 83(2))

More Related