For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation.

For recipients who are individuals resident in Canada (other than a trust that is a registered charity), the dividends must be paid by a taxable Canadian corporation.

Do not include:

• dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources )
• dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources )
• eligible dividends (see Box 24 – Actual amount of eligible dividends )
• taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources)
• capital gains dividends (see Box 18 – Capital gains dividends)