TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DIVIDEND TAX CREDIT [1 record]

Record 1 2015-12-16

English

Subject field(s)
  • Taxation
DEF

A tax incentive to encourage Canadians to invest in Canadian corporations.

OBS

Shareholders, in their tax returns, add together their dividends from Canadian corporations, gross this income up by 50 per cent, calculate the federal tax, then deduct a federal tax credit equal to 75 per cent of the gross-up. This results in a lower tax rate on dividend income for Canadian taxpayers who invest in Canadian shares.

OBS

Holders of French equity securities may benefit of a dividend tax credit called "avoir fiscal".

French

Domaine(s)
  • Fiscalité
DEF

Dégrèvement accordé aux particuliers qui ont reçu, au cours de l'année d'imposition, des dividendes de sociétés imposables.

OBS

Ce dégrèvement a pour but d'atténuer la charge fiscale résultant de l'application successive, aux bénéfices distribués, de l'impôt sur le bénéfice de la société distributrice et de l'impôt dû par le bénéficiaire du dividende.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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