Box 25 – Taxable amount of eligible dividends 

Complete box 25 only for individuals resident in Canada (other than a trust that is a registered charity). Enter in box 25 the total of the amount from Box 24 - Actual amount of eligible dividends plus the taxable gross-up amount.

For the years 2019 or later, the taxable gross-up amount is equal to 38% of the amount of dividends reported in box 24.

For the years 2018 or before, use the appropriate gross-up factor in the table under “Reporting requirements” at Unclaimed amounts: Dividends or interest.

Do not enter an amount in box 25 if the dividends entered in box 24 are paid to a corporation.

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