Includes discussion of valuation of dividends in kind.
"A dividend rental arrangement ... may generally be described as any arrangement the main reason for which is to enable a person to receive a dividend on a share ... in circumstances where any increase or decrease in the value of the share accrues to someone other than that person."
"Any distribution by a corporation of its income or capital gains made pro rata among its shareholders may properly be described as a dividend unless the corporation can show that it is another type of payment."
