• Section 1 - How do you treat a dividend received from a non-resident company?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    This section sets out the basis for taxing dividends received by a resident from a non-resident company.

    Last modified: 05 Dec 2006QC 18000