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Overview of Surplus Distribution and Shareholder Benefits in Fiscal Law

This course notes by Julie Duval explore surplus distribution methods and shareholder benefits, focusing on two main ways to distribute surpluses. It details taxable benefits for shareholders, including cash dividends, stock dividends (excluding splits), and in-kind distributions (assets handed to shareholders). The notes also cover non-taxable benefits, such as capital options, referencing relevant fiscal regulations (Section 84). Students will gain a comprehensive understanding of fiscal implications regarding surplus distributions to enhance their knowledge of corporate finance.

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Overview of Surplus Distribution and Shareholder Benefits in Fiscal Law

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    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))

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