Tax reference
Dividend Credit Sources
Government source routes for federal, provincial and territorial dividend tax credit rules.
Current snapshot
Government source routes
Federal sourceSource data
Ontario sourceSource data
Quebec sourceSource data
Context
What this reference means
The sources below identify the federal, provincial and territorial rules used for dividend gross-ups and tax credits. The notes distinguish rates applied to actual dividends from rates applied to taxable, grossed-up dividends.
Reference table
Dividend tax credit source values
| Jurisdiction | Source | Context |
|---|---|---|
| Source data | Source data | Source data |
Notes and assumptions
Dividend source values are maintained with this reference.
Official sources
- Source links are maintained with this reference.