Kevin Greenard: Refund of corporate taxes previously paid
Corporations have a notional account that is referred to as the Refundable Dividend Tax On Hand (RDTOH) — in fact, as of 2019 corporations have two of these notional accounts. The purpose of this . . .
United Kingdom Canadian Controlled Private Corporation Canada Revenue Agency Refundable Dividend Tax On Hand Eligible Refundable Dividend Tax Non Eligible Refundable Dividend Tax
Source: timescolonist.com