Investopedia / Jake Shi The capital dividend account (CDA) is a special corporate tax account that gives shareholders designated capital dividends, tax-free. This account is typically used in ...

The Heritage Foundation’s Center for Data Analysis (CDA) conducted a dynamic simulation of a reduction of the corporate income tax rate to 25 percent, comparing it to a baseline forecast of the ...

Half of the capital gain is subject to corporate taxes, and the non-taxable portion of capital gains can be paid tax-free to the estate by way of the CDA. Corporate tax can be reduced through the ...

The CDA tracks tax-free surpluses accumulated within the corporation, and can issue tax-free capital dividends to shareholders. Jeff Bernstein, managing partner with Seligman Insurance in Toronto, ...