What are Capital Dividends (Canada)? Certain dividends, called capital dividends, may be paid tax-free by private corporations to their Canadian-resident shareholders. This means that no…
What are Incorporation Costs? Incorporation costs refer to the fees and expenses that are incurred in the process of forming…
What is Unearned Revenue? Unearned revenue is a type of liability that is recorded on the balance sheet of a…
Selling common shares to investors is a common method for companies to raise capital. This capital is used by the…
Share-based compensation is accounted for under IFRS 2 Share-Based Payment. There are two primary items that are covered under share-based…