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12 Dividends - Coggle Diagram

- - - - pay distribution to unit holders
      - X pay tax on CI
      - unit holders taxed on withholding tax on distribution
      - unit holders X need to report distribution as income, NET of TAX when pd to unit holders
      - X S110 tax credit
    - - pay tax on CI
      - unit holders report gross distribution as S4(c)Y
      - claim S110 tax credit
      - distribution NOT NET OF TAX