TERMIUM Plus®
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MAJORATION DIVIDENDES [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Investment
- Taxation
Record 1, Main entry term, English
- dividend gross-up and credit system
1, record 1, English, dividend%20gross%2Dup%20and%20credit%20system
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- gross-up and credit system 1, record 1, English, gross%2Dup%20and%20credit%20system
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A gross-up and credit system provides this preferential tax treatment. The amount of the dividend actually received is grossed-up by 50% (e.g. a $100 dividend income would be grossed-up by $50 to $150). The federal tax is calculated on the grossed-up amount not on the actual dividend received. Then a federal tax credit equal to 75% of the gross-up (e.g. 75% of $50 in our example) is applied to the federal tax. 2, record 1, English, - dividend%20gross%2Dup%20and%20credit%20system
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- système de majoration et de crédit fiscal pour dividendes
1, record 1, French, syst%C3%A8me%20de%20majoration%20et%20de%20cr%C3%A9dit%20fiscal%20pour%20dividendes
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- système de majoration et de crédit 2, record 1, French, syst%C3%A8me%20de%20majoration%20et%20de%20cr%C3%A9dit
correct, masculine noun
- système de majoration et de crédit fiscal 3, record 1, French, syst%C3%A8me%20de%20majoration%20et%20de%20cr%C3%A9dit%20fiscal
correct, masculine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- dividend gross-up
1, record 2, English, dividend%20gross%2Dup
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... "integration" of corporate and personal tax ... achieves a number of desirable results in the case of small business corporations. ... The mechanisms that achieve these results are the dividend gross-up and the dividend tax credit .... 2, record 2, English, - dividend%20gross%2Dup
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- majoration des dividendes
1, record 2, French, majoration%20des%20dividendes
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2007-03-14
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- gross-up amount of dividends
1, record 3, English, gross%2Dup%20amount%20of%20dividends
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- montant de la majoration des dividendes
1, record 3, French, montant%20de%20la%20majoration%20des%20dividendes
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2000-01-26
Record 4, English
Record 4, Subject field(s)
- Titles of Forms
- Taxation
Record 4, Main entry term, English
- Statement of Investment Income, Carrying Charges, and Calculation of Gross-up Amount of Dividends Retained by the Trust
1, record 4, English, Statement%20of%20Investment%20Income%2C%20Carrying%20Charges%2C%20and%20Calculation%20of%20Gross%2Dup%20Amount%20of%20Dividends%20Retained%20by%20the%20Trust
correct, Canada
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Publication number +T3 SCH 8 of Revenue Canada. 1, record 4, English, - Statement%20of%20Investment%20Income%2C%20Carrying%20Charges%2C%20and%20Calculation%20of%20Gross%2Dup%20Amount%20of%20Dividends%20Retained%20by%20the%20Trust
Record 4, French
Record 4, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Record 4, Main entry term, French
- État des revenus de placements, frais financiers et calcul du montant de la majoration des dividendes conservés par la fiducie
1, record 4, French, %C3%89tat%20des%20revenus%20de%20placements%2C%20frais%20financiers%20et%20calcul%20du%20montant%20de%20la%20majoration%20des%20dividendes%20conserv%C3%A9s%20par%20la%20fiducie
correct, masculine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Publication numéro +T3 SCH 8 de Revenu Canada. 1, record 4, French, - %C3%89tat%20des%20revenus%20de%20placements%2C%20frais%20financiers%20et%20calcul%20du%20montant%20de%20la%20majoration%20des%20dividendes%20conserv%C3%A9s%20par%20la%20fiducie
Record 4, Spanish
Record 4, Textual support, Spanish
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