eligible dividend; qualifying dividend

简明释义

合格股息

英英释义

例句

1.The company announced an increase in its eligible dividends this quarter, boosting shareholder confidence.

公司宣布本季度增加其合格股息，提升了股东信心。

2.Many Canadian companies issue eligible dividends to attract long-term investors.

许多加拿大公司发行合格股息以吸引长期投资者。

3.Investors often prefer stocks that pay eligible dividends because they come with a favorable tax treatment.

投资者通常更喜欢支付合格股息的股票，因为它们享有优惠的税收待遇。

4.To qualify for the lower tax rate, a dividend must be classified as an eligible dividend by the tax authorities.

为了符合较低的税率，股息必须被税务机关归类为合格股息。

5.When filing taxes, it's important to identify which dividends are qualifying dividends to ensure accurate reporting.

在报税时，识别哪些股息是合格股息非常重要，以确保准确报告。

作文

In the world of finance and investment, understanding various terminologies is crucial for making informed decisions. One such term that investors often encounter is eligible dividend, which refers to dividends paid by Canadian corporations that meet specific criteria set by the Canada Revenue Agency (CRA). These dividends are taxed at a lower rate compared to regular income, making them an attractive option for investors seeking to maximize their returns. The qualified dividend is a similar concept in the United States, where it pertains to dividends paid by U.S. corporations that also meet certain conditions established by the Internal Revenue Service (IRS). Both types of dividends offer tax advantages, but they come with different eligibility requirements.To qualify as an eligible dividend, the dividend must be paid by a corporation that is a resident of Canada and must be designated as such by the corporation when declaring the dividend. This designation is essential because it allows shareholders to benefit from the preferential tax treatment associated with these dividends. For instance, if an investor receives $1,000 in eligible dividends, the amount is grossed up for tax purposes, and the investor may be entitled to claim a dividend tax credit, which effectively reduces the overall tax liability.On the other hand, qualified dividends in the U.S. must meet specific holding period requirements and be paid by a domestic corporation or a qualified foreign corporation. To be classified as qualified dividends, the shares must be held for a minimum period, typically more than 60 days within the 121-day period surrounding the ex-dividend date. This rule is designed to prevent taxpayers from engaging in short-term trading to take advantage of lower tax rates on dividends. Like eligible dividends, qualified dividends are also taxed at a lower capital gains tax rate, which can significantly enhance an investor's after-tax returns.The distinction between eligible dividends and qualified dividends is not just academic; it has real implications for investors' tax strategies. Investors need to be aware of the type of dividends they are receiving and ensure that they meet the necessary criteria to benefit from the favorable tax treatment. For example, a Canadian investor who holds shares in a U.S. corporation must be mindful that the dividends received may not qualify as eligible dividends under Canadian tax law, even if they are qualified dividends under U.S. tax law.In conclusion, understanding eligible dividends and qualified dividends is vital for investors looking to optimize their portfolios and minimize tax liabilities. By being aware of the specific requirements and benefits associated with each type of dividend, investors can make better-informed decisions that align with their financial goals. As the tax landscape continues to evolve, staying informed about such terms will empower investors to navigate the complexities of dividend taxation effectively.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。投资者经常遇到的一个术语是合格股息，它指的是由符合加拿大税务局（CRA）设定的特定标准的加拿大公司支付的股息。这些股息的税率低于普通收入，使其成为寻求最大化回报的投资者的吸引选项。合格股息是在美国的类似概念，它涉及由美国公司支付的股息，这些股息也符合国税局（IRS）设定的某些条件。这两种类型的股息都提供税收优惠，但它们有不同的资格要求。要被视为合格股息，股息必须由一家居住在加拿大的公司支付，并且在宣布股息时必须由该公司指定为合格股息。这一指定是至关重要的，因为它使股东能够享受与这些股息相关的优惠税收待遇。例如，如果投资者收到1000美元的合格股息，则该金额将在税务上进行加总，并且投资者可能有权申请股息税收抵免，从而有效降低整体税负。另一方面，美国的合格股息必须满足特定的持有期要求，并且必须由国内公司或合格的外国公司支付。为了被归类为合格股息，股票必须在除息日的121天内持有超过60天的最短时间。这条规则旨在防止纳税人进行短期交易以利用较低的股息税率。与合格股息类似，合格股息也以较低的资本利得税率征税，这可以显著提高投资者的税后回报。合格股息与合格股息之间的区别不仅仅是学术性的；它对投资者的税收策略有实际影响。投资者需要意识到他们所收到的股息类型，并确保它们满足必要的条件，以便享受优惠的税收待遇。例如，一位持有美国公司股票的加拿大投资者必须注意，所收到的股息可能不符合加拿大税法下的合格股息要求，即使它们在美国税法下为合格股息。总之，理解合格股息和合格股息对于希望优化投资组合和最小化税负的投资者至关重要。通过了解与每种类型的股息相关的具体要求和好处，投资者可以做出更明智的决策，从而与他们的财务目标保持一致。随着税收环境的不断演变，了解这些术语将使投资者能够有效地应对股息税收的复杂性。