Detailed instructions

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Detailed instructions

To get detailed instructions, choose one of the box numbers on the following list.

Boxes 10, 11, 12, 24, 25, and 26 – Dividends from Canadian corporations

Dividends include all payments in cash or kind (including stock dividends) and all amounts deemed to be dividends. See Deemed dividends and Unclaimed amounts: Dividends or interest to get details on these subjects.

Dividends from taxable Canadian corporations paid to an individual (other than a trust that is a registered charity) are eligible for a federal dividend tax credit.

If the dividends paid are dividends other than eligible dividends, read the instructions below for boxes 10, 11, and 12.

If the dividends paid are eligible dividends, read the instructions below for boxes 24, 25, and 26. For more information about eligible dividends, see Guide T4012, T2 Corporation - Income Tax Guide.


Note


Dividends that pass through a corporation retain the character they had, as eligible dividends or dividends other than eligible dividends, when they were initially paid.

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Date modified:
2019-12-27