Capital gain dividends also are called capital gain distributions. They're paid to you or credited to your account by such sources as mutual funds and real estate investment trusts (REITs). The Payer sends you Form 1099-DIV (Dividends and Distributions). The amount of the capital gain dividends are shown in box 2a (total capital gain distr.). These distributions are reported as long-term capital gains, no matter how long you've owned your shares in the mutual fund or REIT.
For more information, go to www.irs.gov/formspubs for Publication 550 (Investment Income and Expenses).
If you are talking about a Long Term Capital Gain dividend from a mutual fund, the answer is yes.
A capital gain and a dividend are two different things completely. You can offset a Capital Gain with Capital Losses, but you cannot offset dividends with capital losses. They are different items and are reported on different forms.
A CDN corporation can not apply non capital losses against dividend income it can only be used to reduce capital gain. There are rules and regulations that go along with this as well. You can not use capital gain to offset normal income.
The federal tax rate for what are known as "qualifying dividends" is the same as the long term capital gains tax rate. The rate for all other dividends is the same as the ordinary income rate. Mutual funds sometimes issue a dividend known as a "capital gains dividend" or a "capital gains distribution." This is a capital gain passed through from the fund and is treated as a long term capital gain to the shareholder.
ANSWER No capital loss can only be used to reduce any capital gain, and even in then there are rules. You can not use capital gain to offset against ordinary income. NB: Personal use capital loss can not be offset against any capital gain, losses on collectibles can only be offset against other collectibles capital gain and all "other" capital loss e.g. dividends, shares, real estate can be offset against "other" capital gain.
If you are talking about a Long Term Capital Gain dividend from a mutual fund, the answer is yes.
A capital gain and a dividend are two different things completely. You can offset a Capital Gain with Capital Losses, but you cannot offset dividends with capital losses. They are different items and are reported on different forms.
dividends are the payments made from the profits in which a person owns stock, and capital gain is the increase in value of a capital asset.
A CDN corporation can not apply non capital losses against dividend income it can only be used to reduce capital gain. There are rules and regulations that go along with this as well. You can not use capital gain to offset normal income.
The federal tax rate for what are known as "qualifying dividends" is the same as the long term capital gains tax rate. The rate for all other dividends is the same as the ordinary income rate. Mutual funds sometimes issue a dividend known as a "capital gains dividend" or a "capital gains distribution." This is a capital gain passed through from the fund and is treated as a long term capital gain to the shareholder.
A capital dividend is a special dividend paid to shareholders of a corporation out of capital gains income produced from the sale of property.
ANSWER No capital loss can only be used to reduce any capital gain, and even in then there are rules. You can not use capital gain to offset against ordinary income. NB: Personal use capital loss can not be offset against any capital gain, losses on collectibles can only be offset against other collectibles capital gain and all "other" capital loss e.g. dividends, shares, real estate can be offset against "other" capital gain.
Stock dividend changes the number of shares outstanding but it does not have any affect on amount of capital
The phrase you're looking for may be capital gains, depending on how much more money is made on the investment and the type of investment. Otherwise, another term is profit.
Not necessarily. If the company pays a dividend then yes. You could always get a capital gain if you can sell the shares on the market at a higher price than you bought them.
No you cannot apply for non-capital losses against dividend income. Capital losses only offset capital gains up to 3K a year capital losses may be used against ordinary income.
it can't be distributed as dividend