원문 - 영어 - Dividends become actual payments to owners for...

Dividends become actual payments to owners for the use of their capital and for risk taking. Undistributed profits are treated as payments to owners for the same purposes, and corporate income taxes are regarded as payments to governments that must be in¬cluded. Dividends paid to nonresidents are excluded because national income is defined to include the earnings of Canadian residents only.