Tax reference

Dividend Tax Assumptions

Eligible and other-than-eligible dividend gross-up and dividend tax credit assumptions used by OpenBook Planning tax calculators.

Tax year: 2026 Shared tax data Annual review cycle

Current data snapshot

Dividend gross-up and federal credit rates

Eligible dividend gross-upLoading
Eligible federal creditLoading
Other-than-eligible gross-upLoading
Other-than-eligible federal creditLoading

Plain-language context

What this reference means

Canadian taxable dividends are generally grossed up before tax is calculated. A dividend tax credit is then applied to reflect corporate tax already paid before the dividend was distributed.

Eligible and other-than-eligible dividends use different gross-up and credit rates. Provincial and territorial credit rates also differ, so this data file is a key input for dividend tax estimators.

Reference table

Provincial and territorial dividend tax credit rates

JurisdictionDividend typeCredit rateReview status
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Notes and assumptions

Dividend tax data is loaded from the shared OpenBook Planning tax data file.

Sources

These links are attached to the centralized dividend data file. Jurisdiction-specific rates should be reviewed before the review marker is removed.

  • Source links load from the centralized reference data file.