Corporations, trusts and estates
What is the Non-eligible dividend?
A dividend paid from income that got the small business rate. It is grossed up by 15% and gets a smaller credit, so it is taxed a little more in your hands.
Good to know
Ontario's credit on these dividends drops on January 1, 2027.
Also called: other than eligible dividend, ineligible dividend.
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Reviewed by the Done Right Accounting team. Last reviewed October 2026.