Tag archives: dividends

The deemed dividend dilemma: structuring your cross-border credit support

We frequently act as Canadian counsel to lenders and borrowers in cross-border transactions where credit support is provided to a US parent company by one or more of its Canadian subsidiaries. In structuring the deal, a considerable amount of time can be spent determining the extent to which the collateral of the Canadian subsidiaries should … Continue reading

Taxation of dividends

One of the most commonly used methods of returning investments to shareholders is the declaration of dividends. In this article, we summarize the tax treatment of some different types of dividend income for Canadian resident investors. Canadian corporations can declare both eligible or ordinary cash dividends. The distinction reflects the difference in tax treatments on … Continue reading
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