tax-paid undistributed surplus on hand oor Frans

tax-paid undistributed surplus on hand

Vertalings in die woordeboek Engels - Frans

SEMNRLI

Termium

surplus en main non réparti et libéré d'impôt

Termium

Geskatte vertalings

Vertoon algoritmies gegenereerde vertalings

voorbeelde

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The second type, which is paid out of a corporation's surplus accumulated prior to 1972 (technically called "tax-paid undistributed surplus on hand" or "1971 capital surplus on hand"), is not reported on Form T3 as income of a member and does not affect his adjusted cost base, but the amount of the dividend reduces the adjusted cost base of the shares of the payer corporation held by the club.
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