This place was once an ocean… now look at it 😳🌍

Exploring the Beauty of Slemani, Karkuk, and Hawler

A Capital Dividend Account (CDA) is a notional account used by private Canadian corporations to track the non-taxable portion of capital gains and certain other amounts, allowing these to be distributed to shareholders as tax-free capital dividends. It includes non-taxable capital gains, certain life insurance proceeds, and other specific non-taxable amounts. The CDA provides a tax-efficient way for corporations to return capital to shareholders, requiring accurate calculation and proper electio