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en ce qui concerne la déduction des dividendes intercorporations, lorsqu'une compagnie canadienne a une filiale dans un pays avec lequel le canada a une convention fiscale, les dividendes versées par la filiale à la maison mère ne sont pas imposées au canada, sous certaines conditions.
as for the deduction of intercorporate dividends, when a canadian company has a subsidiary in a country with which canada has a tax convention, the dividends paid by the subsidiary to head office are not taxed in canada, under certain conditions.
Last Update: 2012-02-22
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