What does CDA stand for?

Capital Dividend Account (taxation)

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Call Duck Association (UK) Canada Canada Department of Agriculture Canadian Dam Association Canadian Dental Association Canadian Dermatology Association Canadian Diabetes Association Canadian Domestic Airspace Capability Data Acknowledgement (ITU-T) Capital Development Authority (Pakistan)		Career Design Associates, Inc. Career Development Award (insurance) Cascadian Dark Ale (beer) Casualty and Damage Assessment Catalog Data Activity (US Army) Categorical Data Analysis (various schools) CD Audio Track (filename extension) Center for Data Analysis Central Design Activity Central Design Agency

Samples in periodicals archive:

The main issue in the case, which concerned a series of transactions that the taxpayers had put in place to generate capital dividend accounts in a vertical chain of corporations, went to whether the income generated was capital or income.

Federal Court Confirms Validity Of Daylight Loans In Tax Planning

Upon the death of a shareholder the corporation receives the proceeds and the funds are then credited to the corporation's capital dividend account.

Benefits of buy-sell agreements

The positive balance, if any, of the capital dividend account could be paid as a tax-free dividend to our taxpayer.

The new allure of global commodities markets: flow-through limited ...