Box 26 – Dividend tax credit for eligible dividends

Complete box 26 only for individuals resident in Canada (other than a trust that is a registered charity). For the year 2010, the amount you enter in box 26 is 17.9739% of the taxable amount you entered in box 25; or 10/17 of the added gross-up amount as per instructions for this same Box 25 – Taxable amount of eligible dividends.

For the year 2011, the amount you enter is 16.4354% of the amount entered in box 25, or 13/23 of the gross up. For the years 2012 and later, the amount you enter is 15.0198% of the amount entered in box 25, or 6/11 of the taxable gross-up amount, accordingly.

Do not enter an amount in box 26 if the dividends entered in box 24 are paid to a corporation.

Date modified:

2016-01-07