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If a corporation has unpaid corporate income taxes, and a dividend was paid, then the Canada Revenue Agency (Canadian income tax department) can claim that dividend from the shareholder who received it using subsection160(1) of the Income Tax Act.

Disclaimer:

"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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CRA can claim dividend from shareholder under section 160 ITA
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