Reduction of the tax credit rate applicable to ordinary dividends (box G)

For 2022, the tax credit rate applicable to the actual amount of ordinary dividends attributed to an employee who is a beneficiary under a profit-sharing plan is reduced from 4.6115% to 3.9330%.

The tax credit rate applicable to the actual amount of eligible dividends remains 16.1460%. The gross-up percentage you have to use to calculate the taxable amount of ordinary and eligible dividends (box F) is unchanged.

For more information about the amounts to be entered, see RL-25 Slip – Box A1, RL-25 Slip - Box A2, RL-25 Slip - Box F and RL-25 Slip - Box G.