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Which of the Following Statements with Respect to Non-Eligible Dividends

Question 23

Multiple Choice

Which of the following statements with respect to non-eligible dividends paid in 2020 is NOT correct?


A) Taxable dividends will be equal to 115 percent of dividends received.
B) Non-eligible dividends can be designated by both public corporations and CCPCs.
C) The combined federal/provincial dividend tax credit will always be equal to the gross up.
D) The federal dividend tax credit on such dividends is always equal to 9/13 of the gross up.

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