Box 12 – Dividend tax credit for dividends other than eligible dividends

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Box 12 – Dividend tax credit for dividends other than eligible dividends

Complete box 12 only for individuals resident in Canada (other than a trust that is a registered charity).

For dividends paid in 2019 or later, the amount you enter in box 12 is 9/13 of the taxable gross-up amount, or 9.0301% of the amount you entered in Box 11 – Taxable amount of dividends other than eligible dividends.

For dividends paid in 2018 or before, use the appropriate gross-up factor in the table under “Reporting requirements” at Unclaimed amounts: Dividends or interest.

Do not enter an amount in box 12 if the dividends entered in box 10 are paid to a corporation.

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Date modified:
2019-12-27