Why does Canada use a dividend gross-up and tax credit system?

The system prevents double taxation by integrating corporate and personal taxes so total tax paid equals ordinary income tax rates.

What is the federal Dividend Tax Credit percentage for eligible dividends?

The federal DTC is 15.02% of the grossed-up dividend amount (or ~20.73% of the actual cash dividend received).

कनाडाCanadian Dividend Tax Credit (Eligible vs Non-Eligible)वित्त

Canada Dividend Tax Credit (Eligible 138% vs. Non-Eligible 115% Gross-Up) Calculator

Calculate Canadian personal tax on dividend income: Eligible dividends from Canadian public corporations (138% gross-up + 15.02% federal DTC) versus Non-Eligible small business dividends (115% gross-up + 9.03% federal DTC).

कर और शुल्क लाभांश निवेश और संपत्ति

कैलकुलेटर इनपुट

लाइव रीयल-टाइम

Actual Cash Dividend Received (CAD $)

CAD $

त्वरित चयन:

Dividend Classification Category

Your Marginal Income Tax Rate (%)35 %

15 %54 %

गणना परिणामCanadian Dividend Tax Credit (Eligible vs Non-Eligible)

Net Tax Payable on Dividends (After Dividend Tax Credit)

8,280CAD $

Net Cash Dividend Income Retained in Hand

21,720 CAD $

Federal Dividend Tax Credit (DTC) Saved

6,210 CAD $

विस्तृत गणना विवरण

Taxable Grossed-Up

41,400 CAD $

Tax Credit Offset

6,210 CAD $

Net Tax Due

8,280 CAD $

Net Cash Kept

21,720 CAD $

गणना पद्धति

Taxable Grossed-Up Amount = Actual Dividend * (1.38 Eligible or 1.15 Non-Eligible). Federal DTC = Taxable Grossed-Up * (15.02% Eligible or 9.03% Non-Eligible).

महत्वपूर्ण कानूनी और शैक्षिक अस्वीकरण

The dividend gross-up and tax credit system prevents double taxation on corporate profits distributed to Canadian resident individuals.

यह कैलकुलेटर केवल शैक्षिक और सूचनात्मक उद्देश्यों के लिए बनाया गया है। परिणाम बाध्यकारी वित्तीय या कानूनी सलाह नहीं हैं।

अक्सर पूछे जाने वाले प्रश्न

Eligible dividends come from corporations taxed at the general rate (138% gross-up with higher DTC), while non-eligible dividends come from small CCPCs (115% gross-up).

संबंधित कैलकुलेटर

आपकी वर्तमान गणना के अनुरूप अनुशंसित उपकरण और कैलकुलेटर

सभी उपकरण देखें

कनाडा

Canada Dividend Tax Credit (Eligible 138% vs. Non-Eligible 115% Gross-Up) Calculator

कैलकुलेटर इनपुट

विस्तृत गणना विवरण

गणना पद्धति

महत्वपूर्ण कानूनी और शैक्षिक अस्वीकरण

अक्सर पूछे जाने वाले प्रश्न

संबंधित कैलकुलेटर

Canada Tax-Free Savings Account (TFSA) Growth & Lifetime Limit Calculator

Canada Capital Gains Tax & Two-Tier Inclusion Rate Calculator (50% vs. 66.7%)

Canada Federal & Provincial Combined Income Tax Calculator

Canada Auto Lease Monthly Payment & Provincial Sales Tax Calculator

Canada RRSP Contribution Limit, Tax Savings & Refund Calculator

Canada Old Age Security (OAS) Pension & 15% Clawback Recovery Tax Calculator

Canada GST, HST & PST Provincial Sales Tax Calculator

Canada First Home Savings Account (FHSA) Tax Deduction & House Fund Calculator