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The Charter of the French language and its regulations govern the consultation of English-language content.

415 – Dividend tax credit

To receive the dividend tax credit, you must have been resident in Québec on December 31 (or on the day you ceased being resident in Canada).

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, enter the result of the following calculation on line 415: the amount on line 166 multiplied by 16.1460% plus the amount on line 167 multiplied by 3.9330%.

Special case

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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