Which of the following items would NOT be added to the capital dividend account of a private company?

Question

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Dividends received from other taxable Canadian corporations would not be added to the capital dividend account (CDA) of a private company. The CDA is typically used for non-taxable amounts such as life insurance proceeds, capital dividends received from other corporations, and the non-taxable portion of capital gains. Dividends from other taxable Canadian corporations are taxable and are not added to the CDA.

Which of the Following Items Would NOT Be Added to the Capital