Complete box 26 only for individuals resident in Canada (other than a trust that is a registered charity).

For the years 2012 or later, the amount you enter in box 26 is 15.0198% of the taxable amount you entered in box 25; or 6/11 of the added gross-up amount as per instructions for this same Box 25 – Taxable amount of eligible dividends.

For the years 2011 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 26 if the dividends entered in box 24 are paid to a corporation.