Box 24 – Actual amount of eligible dividends

Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada.

Among other requirements, to be eligible dividends, taxable dividends must have been designated as such by the corporation paying the taxable dividend.

You can find more information about eligible dividends in Guide T4012, T2 Corporation – Income Tax Guide.

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)
  • capital gains dividends (to report capital gains dividends, see box 18)
  • dividends paid to individuals who are not eligible for the federal dividend tax credit (see box 14)
  • dividends other than eligible dividends (see box 10)
  • 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)
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