Which of the Following Statements with Respect to Tax Free

Which of the following statements with respect to tax free dividends is correct?

A) Any individual can receive a significant amount of eligible dividends without the payment of taxes on the amounts received.
B) For an individual in the lowest tax bracket, the dividend tax credit will be larger than the Tax Payable on the grossed up dividends.
C) To be received on a tax free basis, dividends must be designated as eligible.
D) For individuals in the lowest tax bracket, dividends always use up tax credits at a slower rate than other types of income.