{"id":651,"date":"2017-06-01T19:18:00","date_gmt":"2017-06-01T19:18:00","guid":{"rendered":"https:\/\/financesofthenation.ca\/staging\/6309\/2018\/08\/10\/fotn-papers-milligan-tax-recognition-copy\/"},"modified":"2020-07-07T19:30:20","modified_gmt":"2020-07-07T19:30:20","slug":"fotn-papers-smart-taxation-dividend-income","status":"publish","type":"post","link":"https:\/\/financesofthenation.ca\/staging\/6309\/2017\/06\/01\/fotn-papers-smart-taxation-dividend-income\/","title":{"rendered":"The Taxation of Dividend Income in Canada"},"content":{"rendered":"<div style=\"font-style: italic; font-size: 1.25em;\">Michael Smart, Canadian Tax Journal (2017; 65(2))<\/div>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\"><img decoding=\"async\" class=\"alignleft size-thumbnail wp-image-169\" style=\"margin: 0px 0px 0px 5px;\" src=\"https:\/\/zld.mro.mybluehost.me\/\/wp-content\/uploads\/2018\/07\/excel_logo-150x150.png\" alt=\"\" width=\"30\" height=\"30\" \/><\/td>\n<td style=\"vertical-align: middle;\"><a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/all-tables.xlsx\"> Smart 2017 All Tables <\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\"><img decoding=\"async\" class=\"alignleft size-full wp-image-612\" style=\"margin: 0px 0px 0px 5px;\" src=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon.png\" alt=\"\" width=\"30\" height=\"30\" srcset=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon.png 300w, https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon-150x150.png 150w\" sizes=\"(max-width: 30px) 100vw, 30px\" \/><\/td>\n<td style=\"vertical-align: middle;\"><a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/17ctj2-fn.pdf\"> Download Paper<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Paper Citation<\/strong><\/p>\n<p>Smart, Michael (2017), \u201cThe Taxation of Dividend Income in Canada\u201d, Canadian Tax Journal Vol.\u00a065(2), 419-33.<\/p>\n<p><strong>Paper Abstract<\/strong><\/p>\n<blockquote><p>For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor, The National Finances. In a change of format, the 2014 Canadian Tax Journal introduced a new \u201cFinances of the Nation\u201d feature, which presents annual surveys of provincial and territorial budgets, and topical articles on taxation and public expenditures in Canada. In this article, Michael Smart discusses the tax treatment of personal dividend income in Canada. Incorporating the changing parameters of the dividend gross-up and credit system since 1972, including provincial credits, he estimates the effective tax rate on eligible and ordinary dividend income of taxable investors, and compares it with the rate applying to other income sources. He discusses the implications of the tax measures for corporate financial decisions and tax-avoidance behaviour. He also presents new estimates of the associated federal and provincial tax expenditures, which are large. The underlying data for the Finances of the Nation monographs and the articles in this journal will be published online in the near future.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Michael Smart, Canadian Tax Journal (2017; 65(2)) Smart 2017 All Tables Download Paper Paper Citation Smart, Michael (2017), \u201cThe Taxation of Dividend Income in Canada\u201d, Canadian Tax Journal Vol.\u00a065(2), 419-33. Paper Abstract For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor, The National Finances. In [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1486,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[26],"tags":[144],"class_list":["post-651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","tag-business-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Taxation of Dividend Income in Canada - Finances of the Nation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/financesofthenation.ca\/staging\/6309\/2017\/06\/01\/fotn-papers-smart-taxation-dividend-income\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Taxation of Dividend Income in Canada - Finances of the Nation\" \/>\n<meta property=\"og:description\" content=\"Michael Smart, Canadian Tax Journal (2017; 65(2)) Smart 2017 All Tables Download Paper Paper Citation Smart, Michael (2017), \u201cThe Taxation of Dividend Income in Canada\u201d, Canadian Tax Journal Vol.\u00a065(2), 419-33. Paper Abstract For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor, The National Finances. 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Smart, Canadian Tax Journal (2017; 65(2)) Smart 2017 All Tables Download Paper Paper Citation Smart, Michael (2017), \u201cThe Taxation of Dividend Income in Canada\u201d, Canadian Tax Journal Vol.\u00a065(2), 419-33. Paper Abstract For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor, The National Finances. In&hellip;","coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Articles<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Articles<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Business Tax<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Business Tax<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 9 years ago","modified":"Updated 6 years ago"},"absolute_dates":{"created":"Posted on June 1, 2017","modified":"Updated on July 7, 2020"},"absolute_dates_time":{"created":"Posted on June 1, 2017 7:18 pm","modified":"Updated on July 7, 2020 7:30 pm"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/651","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/comments?post=651"}],"version-history":[{"count":5,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/651\/revisions"}],"predecessor-version":[{"id":1842,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/651\/revisions\/1842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media\/1486"}],"wp:attachment":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media?parent=651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/categories?post=651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/tags?post=651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}