Tax reference

Dividend Credit Sources

Government source routes for federal, provincial and territorial dividend tax credit rules.

Current snapshot

Government source routes

Federal sourceSource data
Ontario sourceSource data
Quebec sourceSource data

Context

What this reference means

The sources below identify the federal, provincial and territorial rules used for dividend gross-ups and tax credits. The notes distinguish rates applied to actual dividends from rates applied to taxable, grossed-up dividends.

Reference table

Dividend tax credit source values

JurisdictionSourceContext
Source dataSource dataSource data

Notes and assumptions

Dividend source values are maintained with this reference.

Official sources

  • Source links are maintained with this reference.