CSC V1 Chapter8课后作业
Q19: 课本哪里有解释说明Dividend income is taxed more preferentially than interest income呢？为什么股票的分红会taxed more呢？然后本题的C选项哪里不对呢？在课本P69解释为什么投资者会买优先股的那一部分解释到Tax advanteages时，不是有说明如果Taxable的公司给另外一个公司分红的时候，另外的这个收分红的公司are NOT taxable吗？
还有一个问题：在什么情况下会take advantages of dividend tax credit? 比如我从书上知道deferred P/S是not eligible for dividend tax credit的，这是为什么呢？为什么有的P/S可以eligible有的就不eligible呢？
Preferreds are bought largely by income-oriented investors. Today, conservative individual investors seeking income purchase preferred to take advantage of the dividend tax credit. 教材上提到了dividend income 可以得到 tax credit，也提到了interest income是100%上税, 也就是如果收到100刀利息, 那么这100要全部按照个人税率上税, 没有任何tax credit, 你理解的不对, 不是说dividend income tax more，而是dividend income tax more preferentially, 是股票分红上税更有益于投资者的意思.
Canadian companies also purchase preferreds as an income investment. When a resident taxable Canadian company pays dividends to a similar company, the dividends are not taxable in the hands of the receiving company. C选项错在说的是not taxable to paying company, 应该是receiving company, paying company是支付dividend的公司, 因为对比发放interest的公司而言, interest expense是可以抵税的, 而发放dividend的公司不可以, 所以相当于已经上过税, 所以支付公司是taxable的
正常的preferred share和common share都可以有tax credit, 特殊情况并不多, deferred preferred是其中一个
Deferred preferreds are shares that do not pay out a regular dividend; instead, the shares mature at a preset future date. On the maturity date, the difference between the purchase price and redemption value is called the dividend premium. 概念已经说了deferred preferred不发放正常的分红, 到期的价值减掉买入价格就是投资者的回报, 在形式上就和普通的定时发放分红的股票不一样, 记一下特殊形式就可以了, 能不能得到tax credit是证券监管机构定的, 这是概念, 无法解释为什么有的可以有tax credit, 而有些没有
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