dividende en capital

OBS: Dividende en capital. Source : Loi de l'impôt sur le revenu, art. 83(2).

CONT: Dividends which constitute a return of capital offer a current dividend income that is tax-deferred. The cost basis of the stock is lowered by the amount of the return of capital dividend, and the investor pays tax on a capital gains basis only when the stock is sold.
OBS: Capital dividend. Source: Income Tax Act, S. 83(2).