Corporate investments - optimization and taxation with Jamie Golombek
beyond MD with Dr. Yatin Chadha
00:00
The RDT OH Refundable Dividend Tax and the CDA
The RDT OH refundable dividend tax on hand and the CDA, the capital. These are two notional accounts that track non taxable portion of various items including capital gains. So if you have $100 gain on your Apple stock because it was earned inside of a corporation, how would you ever be able to take this money out? It's not all that easy; there is a bit of RDA TOH that you pay in there,. And that sort of melds into the calculations of, you know, the integration and damage of the corporation.
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