Capital Gains Dividends definition

Capital Gains Dividends means dividends that a mutual fund corporation elects to pay out of its capital gains dividend account.
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Capital Gains Dividends means the dividends which the Company elects to pay from its realized net capital gains.
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Capital Gains Dividends means dividends that the Corporation has elected to pay out of its capital gains dividend account, and which are treated as capital gains in the hands of the Shareholders of the Corporation.
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Examples of Capital Gains Dividends in a sentence

  • Shareholders should receive a T5 slip from their investment dealer providing this information.T5 supplementary slips will indicate Capital Gains Dividends in Box 18 and Actual Amount of Eligible Dividends in Box 24.

  • Capital Gains Dividends Fund Name Fund Name Fund NameAccount Number Account Number Account Number* Cash distributions should be paid by (check one): Check to Address of Record  ACH to Bank of Record****If you choose the option to have distributions sent via ACH to bank of record, please confirm whether you have valid bank information currently on record.

  • It also increases the possibility that Shareholders will receive Capital Gains Dividends (as defined below).

  • In certain circumstances where the Fund has recognized a capital gain in a taxation year on which tax would be payable by the Fund, it may elect not to pay Capital Gains Dividends in that taxation year in respect thereof and instead pay refundable capital gains tax, which may in the future be fully or partially refundable upon the payment of sufficient Capital Gains Dividends.

  • This tax may be fully or partially refundable upon the payment of sufficient dividends other than Capital Gains Dividends (as defined below) by the Fund (“Ordinary Dividends”).

  • This tax is refundable upon payment by the Company of sufficient dividends other than Capital Gains Dividends (“Ordinary Dividends”).

  • If any such other insurance, warranties and guarantees are subject to any condition of average, this policy, if not already subject to any condition of average, shall be subject to average in like manner.

  • Royalties $250,000 Capital Gains Capital Gains Dividends Capital Gains Capital Gains $50,000 Capital Gains Dividends Dividends Capital Gains Dividends Capital Gains Capital Gains Dividends Dividends Capital Gains Capital Gains Capital Gains Dividends Dividends $50,000 Capital Gains #DESCRIPTIONEIFVALUEINCOME TYPEINCOME AMOUNT4.10Applied Materials, Inc.

  • Taxation of Shareholders (i) Capital Gains Dividends A capital gains dividend received by a Canadian resident shareholder is not included as dividend income of the shareholder, but rather is deemed to be a capital gain of the shareholder for the year from "a disposition of capital property".

  • Income And Capital Gains/ Dividends For individuals, the income tax rates for 2015 are unchanged from 2014: 10, 15,25, 28, 33, 35 and 39.6 percent (although the start of each bracket continues to be inflation-adjusted upward each year).


More Definitions of Capital Gains Dividends

Capital Gains Dividends means dividends which the Company has elected to pay from its realized capital gains.
Sample 1
Capital Gains Dividends means the dividends which the Company elects under the Tax Act to pay from its “capital gains dividend account” as defined in the Tax Act.
Sample 1
Capital Gains Dividends means dividends which the Fund pays or is deemed to pay to holders of Class A Shares and for which the Fund elects to have such dividends be treated as capital gains dividends.
Sample 1

Related to Capital Gains Dividends

  • Class B Unit means a Partnership Unit which is designated as a Class B Unit of the Partnership.

  • Accumulated Dividends means, with respect to any share of Preferred Stock, as of any date, the aggregate accumulated and unpaid dividends on such share from the Issue Date until the most recent Dividend Payment Date on or prior to such date. There shall be no Accumulated Dividends with respect to any share of Preferred Stock prior to the first Dividend Payment Date.

  • Dividend Amount means, with respect to any date on which the Company pays a dividend on its outstanding Common Stock, the amount of such dividend that is paid per share of Common Stock multiplied by (x) the Purchase Amount divided by (y) the Liquidity Price (treating the dividend date as a Liquidity Event solely for purposes of calculating such Liquidity Price).

  • Class B Common Unit means one of that certain class of Common Units with those special rights and obligations specified in this Agreement as being appurtenant to a “Class B Common Unit”.

  • Cash Dividends shall have the meaning set forth in Section 3(a).

  • Preferred Stock Dividends means all dividends with respect to Preferred Stock of the Company or any Restricted Subsidiary held by Persons other than the Company or a Wholly Owned Restricted Subsidiary. The amount of any dividend of this kind shall be equal to the quotient of the dividend divided by the difference between one and the maximum statutory consolidated federal, state and local income rate (expressed as a decimal number between 1 and 0) then applicable to the issuer of the Preferred Stock.

  • Disqualified Stock Dividends means all dividends with respect to Disqualified Stock of the Company held by Persons other than a Wholly Owned Subsidiary. The amount of any such dividend shall be equal to the quotient of such dividend divided by the difference between one and the maximum statutory federal income tax rate (expressed as a decimal number between 1 and 0) then applicable to the Company.

  • Common Unit means a common unit representing a limited partner interest in the Partnership having the rights set forth in the Partnership Agreement.

  • Preferred Dividends means, for any period and without duplication, all Restricted Payments paid during such period on Preferred Equity Interests issued by the Parent or a Subsidiary. Preferred Dividends shall not include dividends or distributions (a) paid or payable solely in Equity Interests (other than Mandatorily Redeemable Stock) payable to holders of such class of Equity Interests, (b) paid or payable to the Parent or a Subsidiary, or (c) constituting or resulting in the redemption of Preferred Equity Interests, other than scheduled redemptions not constituting balloon, bullet or similar redemptions in full.

  • Class B Units means the Class B Units of the Company.

  • Class C Ordinary Share shall have the meaning ascribed to it in Section 2.4(a).

  • Class V Common Stock means the Class V common stock, par value $0.0001 per share, of the Corporation.

  • Class B Ordinary Share means an Ordinary Share of a par value of US$0.0001 in the capital of the Company, designated as a Class B Ordinary Share and having the rights provided for in these Articles;

  • Class B Common Shares means the Class B Convertible Voting Common Shares of the Company, par value $1.00 per share.

  • Class B Common Units has the meaning set forth in Section 1(a) hereof.

  • Class A Common Unit means a Common Unit having the rights and obligations specified with respect to Class A Common Units in this Agreement.

  • Class B Ordinary Shares shall have the meaning ascribed to it in Section 2.4(a).

  • Class B Common Stock means the Class B common stock, par value $0.0001 per share, of the Company.

  • Class A Ordinary Share means an Ordinary Share of a par value of US$0.0001 in the capital of the Company, designated as a Class A Ordinary Shares and having the rights provided for in these Articles;

  • Class C Common Stock means the Class C Common Stock, par value $0.01 per share, of the Company.

  • Accrued Dividends means, with respect to any share of Preferred Stock, as of any date, the accrued and unpaid dividends on such share from and including the most recent Dividend Payment Date (or the Issue Date, if such date is prior to the first Dividend Payment Date) to but not including such date.

  • Class A Ordinary Shares shall have the meaning ascribed to it in Section 2.4(a).

  • Liquidating Gains means any net gain realized in connection with the actual or hypothetical sale of all or substantially all of the assets of the Partnership (including upon the occurrence of any Liquidating Event or Terminating Capital Transaction), including but not limited to net gain realized in connection with an adjustment to the Gross Asset Value of Partnership assets under the definition of Gross Asset Value in Section 1 of this Agreement.

  • Dividend Parity Stock means any class or series of stock of the Corporation that ranks on a parity with the Series E in the payment of current dividends, including the Series A, the Series B, the Series C and the Series D.

  • Class A Ordinary Share Value means, as of the close of business on the day preceding the date, the volume weighted average trading price of the Class A Ordinary Shares on all trading platforms or trading systems on which the Class A Ordinary Shares are being traded over the forty-five (45) trading days then ended, provided, that if the total aggregate trading volume over such 45-trading-day period is less than 5% of the public float, such period shall be extended to the ninety (90) trading days then ended, provided, further, if the total aggregate trading volume over such 90-trading-day period is less than 5% of the public float, the holder of the Class B Ordinary Shares shall request that the Board obtain an appraisal of the value of the Class A Ordinary Shares from one or more independent nationally-recognized third party appraisal companies and such appraisal shall constitute the Class A Ordinary Share Value.

  • Ordinary Cash Dividends means any cash dividend or cash distribution which, when combined on a per share basis, with the per share amounts of all other cash dividends and cash distributions paid on the Common Stock during the 365-day period ending on the date of declaration of such dividend or distribution (as adjusted to appropriately reflect any of the events referred to in other subsections of this Section 4 and excluding cash dividends or cash distributions that resulted in an adjustment to the Warrant Price or to the number of shares of Common Stock issuable on exercise of each Warrant) does not exceed $0.50 (being 5% of the offering price of the Units in the Offering).