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Section 93.1 | Tax Interpretations Skip to main content

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Section 93.1

Table of Contents

Subsection 93.1(1) - Shares held by partnership

Subsection 93.1(2) - Where dividends received by a partnership

Administrative Policy(1)

Subsection 93.1(1) - Shares held by partnership

Articles

Nathan Boidman, "Canadian Foreign Affiliate Tax Proposals - Brief Overview", Tax Management International Journal, Vol. 29, No. 2, 11 February 2000, p. 100.

Subsection 93.1(2) - Where dividends received by a partnership

Administrative Policy

6 September 2002 T.I. 2001-011167 -

Confirmation that s. 93.1(2)(d)(i) permits the partner to deduct its share of the gross amount of the dividends received by the partnership.

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