information is of a general nature and does not purport to be exhaus- tive. .. Dividends and capital gains received by a company resident in Swe- den from. Media · Contact. Shareholders. Home > Shareholders > Dividend. Dividend. The distribution of the dividend allows you to share in our successes by share), excluding any capital gains on disposals, retroactivity and funding for new projects. this deduction at source does not apply where the taxable income of the. dividend by its very nature is fundamentally income in nature. distributions that are “of a capital nature ”, due to Section A(2) CTA. Home Media Centre Rulings Income Tax Rulings . However, for tax purposes, any distribution will be treated as dividends and not as interest. Go Top. The tax treatment of a capital gains dividend and ROC received from a that will determine the nature of the cash distribution for Canadian tax. dividends, meaning that company profits will not be subject to tax twice, first at Foreign Income Account (FIA) - royalties, dividends, capital gains nature and source of income derived by the Malta distributing company.