Understanding Corporate Investment Tax Part 2 – Refundable Dividend Tax On Hand (RDTOH) and Taxation of Dividends and Interest Income in a CCPC

This is the second post in the investment tax series – reading the first post here is essential to understand the next step of discussing the most complicated mechanism in the corporate investment tax structure, the RDTOH. The goal of this blog is to make investment concepts easier to understand by using basic explanations. The RDTOH is the toughest one yet to explain but I will try my best. I have found proper understanding of this post has taken a

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