Box 10 – Actual amount of dividends other than eligible dividends
For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation.
For recipients who are individuals resident in Canada (other than a trust that is a registered charity), the dividends must be paid by a taxable Canadian corporation.
Do not include:
- dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources )
- dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources )
- eligible dividends (see Box 24 – Actual amount of eligible dividends )
- taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources)
- capital gains dividends (see Box 18 – Capital gains dividends)
You do not need to submit a T5 slip if capital gains dividends are the only dividends.
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