société ouverte à peu d'actionnaires

CONT: As a means of providing better integration between the personal and corporate income tax systems, a refundable tax is imposed on certain dividends received by private corporations (and certain closely-held public corporations). The rate of this tax will be increased, as of January 1, 1995, to 33 1/3 per cent to bring it more into line with the personal income tax imposed on dividends.