415 – Dividend tax credit

To claim a tax credit for dividends from taxable Canadian corporations, add the amounts from box C of all your RL-3 slips, box 44 of all your RL-15 slips, box J of all your RL-16 slips and box G of all your RL-25 slips, and enter the total on line 415.

If you did not receive an RL-3 slip, RL-15 slip, RL-16 slip or RL-25 slip for any of the dividends reported on line 128, add up the following amounts and enter the total on line 415:

  • the amount on line 166 multiplied by 16.422% for dividends paid or deemed to have been paid between January 1, 2018, and March 27, 2018;
  • the amount on line 166 multiplied by 16.3668% for dividends paid or deemed to have been paid between March 28, 2018, and December 31, 2018;
  • the amount on line 167 multiplied by 8.178% for dividends paid or deemed to have been paid between January 1, 2018, and March 27, 2018;
  • the amount on line 167 multiplied by 7.2848% for dividends paid or deemed to have been paid between March 28, 2018, and December 31, 2018.

Special cases

  • If you are claiming a deduction for split income on line 295 and are entitled to a dividend tax credit for the income qualifying for the deduction, contact us.
  • You cannot claim a dividend tax credit for dividend income (or any portion thereof) deducted on line 293 or entitling you to a deduction on line 297 (point 9).

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