Assume that a Canadian individual owns a substantial portion of a foreign corporations shares and receives a dividend from them Would the tax treatment applied to that dividend be different if it were first paid to a Canadian corporation owned by that individual ...

The receipt of a foreign dividend by a Canadian individual is included in his or her income as fully ...

Assume that a Canadian individual owns a substantial portion of a foreign corporations shares and receives a

Question:

Assume that a Canadian individual owns a substantial portion of a foreign corporation’s shares and receives a from them. Would the tax treatment applied to that be different if it were first paid to a Canadian owned by that individual?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may... Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...