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).

カナダCanadian Dividend Tax Credit (Eligible vs Non-Eligible)財務・給与

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).

税金・関税配当金投資・資産

入力パラメータ

リアルタイム自動計算

Actual Cash Dividend Received (CAD $)

CAD $

クイック選択:

Dividend Classification Category

Your Marginal Income Tax Rate (%)35 %

15 %54 %

計算結果Canadian 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 $

詳細な計算内訳

Taxable Grossed-Up

41,400 CAD $

Tax Credit Offset

6,210 CAD $

Net Tax Due

8,280 CAD $

Net Cash Kept

21,720 CAD $

計算方法と根拠

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).

法的免責事項および案内

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

本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。

よくある質問 (FAQ)

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).

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

入力パラメータ

詳細な計算内訳

計算方法と根拠

法的免責事項および案内

よくある質問 (FAQ)

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