Components of Undistributed Corporate Profits

Corporation profits before taxes (gross domestic product basis) plus dividends and interest on consumer credit and government debt from residents plus interest and dividends received from non-residents less taxes on income (corporate income tax) equals corporation profits after taxes less dividends paid to non-residents less net current transfers paid to non-residents equals corporation profits retained in Canada less dividends paid to residents less current transfers to residents less remitted profits of government business enterprises equals undistributed corporation profits plus inventory valuation adjustment equals corporate net saving.

Classification structure

Components of Undistributed Corporate Profits - Classification structure
Code Title
11 Corporation profits before taxes (gross domestic product basis)
12 Dividends and interest on consumer credit and government debt from residents
13 Interest and dividends received from non-residents
14 Taxes on income (corporate income tax)
15 Corporation profits after taxes
16 Dividends paid to non-residents
17 Net current transfers paid to non-residents
18 Corporation profits retained in Canada
19 Dividends paid to residents
21 Current transfers to residents
22 Remitted profits of government business enterprises
23 Undistributed corporation profits
24 Inventory valuation adjustment
25 Corporate net saving
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