Dividend income treated as taxable when declared, distributed, paid, or unconditionally made available to the shareholder. Section 8 treats dividend income as income of the previous year when a company declares, distributes or pays a dividend. Interim dividends are treated as ... Summary
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Dividend income treated as taxable when declared, distributed, paid, or unconditionally made available to the shareholder.
Section 8 treats dividend income as income of the previous year when a company declares, distributes or pays a dividend. Interim dividends are treated as income of the previous year when the dividend amount is unconditionally made available by the company to the entitled member.
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