Dividend Tax Credit Is Best Described As

Dividend tax credit is best described as:

A) An incentive for investors to invest in Canadian corporations by reducing federal and provincial tax on dividends income.
B) An incentive for investors to invest in US corporations by reducing federal and provincial tax on dividends income.
C) An incentive for investors to invest in European corporations by reducing federal and provincial tax on dividends income.
D) A method to pre-pay taxes to Canada Revenue Agency based on dividend income earned.
E) A tax incentive received by corporations if they provide dividends to investors.