I got following words from http://www.cra-arc.gc.ca/:
Foreign-source dividends are not subject to the 1/4 gross-up (dividends are not multiplied by 125%) and they do not qualify for the dividend tax credit. Report foreign dividends at line 121 of your tax return.
I am still not sure what amount do I need to report, gross dividends (accouts for net proceeding before withholding tax plus imputation credit), or net dividends (accouts for net proceeding before withholding tax), or net proceeding (amount you have received). How to treat the 15% US withholding tax?
Foreign-source dividends are not subject to the 1/4 gross-up (dividends are not multiplied by 125%) and they do not qualify for the dividend tax credit. Report foreign dividends at line 121 of your tax return.
I am still not sure what amount do I need to report, gross dividends (accouts for net proceeding before withholding tax plus imputation credit), or net dividends (accouts for net proceeding before withholding tax), or net proceeding (amount you have received). How to treat the 15% US withholding tax?