Guide to Filing the RL-3 Slip: Investment Income
RL-3.G-V

This guide explains how to complete and file the RL-3 slip respecting investment income.

Note Important

This guide is currently being updated.

Principal change for 2022 – Reduction of the tax credit rate applicable to ordinary dividends (box C)

For 2022, the tax credit rate applicable to the actual amount of ordinary dividends paid or deemed to be paid to a beneficiary decreased from 4.6115% to 3.9330%.

The rate applicable to the actual amount of eligible dividends remains 16.1460%. The gross-up percentage you must use to calculate the taxable amount of dividends and that applies to the actual amount of ordinary dividends remains 115%, and the gross-up percentage that applies to the actual amount of eligible dividends remains 138%.

Fin de la note

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