RDTOH

Also written as refundable dividend tax on hand.

Definition

Refundable Dividend Tax On Hand. Tax paid by a CCPC on investment income that is refunded when taxable dividends are paid to shareholders.

Long reference

Handbook

Refundable Dividend Tax On Hand (RDTOH)

Citations, procedures, and worked examples for rdtoh.

Related terms

CCPC

Canadian-Controlled Private Corporation. A private corporation resident in Canada not controlled by non-residents or public companies. Unlocks the Small Business Deduction.

All terms More in Corporate tax