Choix concernant un dividende payé à même un compte de dividendes en capital (English courtesy translation)
Form CO-502 is to be used by a private corporation that, under section 502 of the Taxation Act (R.S.Q., c. I-3), makes an election under which a dividend is deemed to be a capital dividend.
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the official French version of this document, click CO-502. The courtesy translation of this document, entitled Election in Respect of a Dividend Paid Out of a Capital Dividend Account, is available below for information purposes only.