finance · Reasoning layer
IT149R4 Winding-Up Dividend – Subsection 88(2) CRA Bulletin
When this layer is active, responses trace how winding-up proceeds split into capital, pre-1972 surplus, and taxable dividend slices under subsection 88(2).
By Azail Editorial
Grounded in public material from canada.ca. An original Azail reasoning layer — not a reproduction of the source.
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