Capital Gains Dividends definition

Capital Gains Dividends means dividends that a mutual fund corporation elects to pay out of its capital gains dividend account.
Capital Gains Dividends means the dividends which the Company elects to pay from its realized net capital gains.
Capital Gains Dividends means dividends that the Corporation has elected to pay out of its capital gains dividend account, and which are treated as capital gains in the hands of the Shareholders of the Corporation.

More Definitions of Capital Gains Dividends

Capital Gains Dividends means the dividends which the Company elects under the Tax Act to pay from its “capital gains dividend account” as defined in the Tax Act.
Capital Gains Dividends means dividends which the Fund pays or is deemed to pay to holders of Class A Shares and for which the Fund elects to have such dividends be treated as capital gains dividends.
Capital Gains Dividends means dividends which the Company has elected to pay from its realized capital gains.