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HOME Participants Participants Settlement & Clearing Trade Clearing and Settlement Securities Depository, Custodial, Entitlement Strip Bond Reports Strip Bond Information Services ISIN Issuance and ISIN Eligibility Services ISIN Issuance & Eligibility (CDS Participants) International Services CDS Special Handling BEO Services Resources CDS Login Participant Resources Participant List CDS Participant Rules 2026 Fees – CDS Clearing CUID Directory Become a Participant Issuers Issuers Issuer Services ISIN Issuance and ISIN Eligibility Services ISIN Issuance & Eligibility (Non-Participants) Legal Entity Identifier (LEI) CDS Professional Services BEO Services Confirmation of Registered Holdings Holders of Record Notice of Record & Meeting Dates Issuer Resources TMX-CDS Connect Registration CDS Login 2026 Fees – CDS Clearing Shareholder Meetings Contact Us Solutions Solutions Data Products Canadian Corporate Disclosure Service CDS Advisory Bulletins CDS Enhanced Bulletins CDSX Entitlements Fixed Income Terms and Conditions (FITC) Service Fixed Income Price Service (FIPS) CDSX Security Master File Holders of Record Confirmation of Registered Holdings ITP Stats Strip Bond Reports Bulletins and Alerts CDS Bulletins Login CDS Enhanced Bulletins CDS Advisory Bulletins CDS Key Initiatives T+1 Post-Trade Modernization TMX Securities Lending Recalls Hub Canadian Collateral Management Service Tax Services Tax Breakdown Services Dividend Eligibility CDS NR7-R Certification Service Tax Reporting Consultation CDS Special Handling CDS Professional Services Contact Us Bulletins and Resources Bulletins and Resources How-To User Procedures Technical / Supplemental International Bulletins & Alerts Bulletins Login CDS Enhanced Bulletins CDS Advisory Bulletins Forms & Documentation Forms Online Holiday Processing Schedule 2026 Fees – CDS Clearing CDS Participant Rules CDS Performance Standards Risk Management News & Publications Corporate Actions Publications Newsroom CDS Notices ITP Stats Public Lists Participant List CUID Directory Shareholder Meetings CDS Support CDS Login FAQs Contact Us About About CDS Board of Directors CDS Governance Senior Management Contact Us CDS Login Home Solutions Tax Services Dividend Eligibility Dividend Eligibility CDS Innovations Inc.'s Dividend Eligibility reporting service provides information on dividend eligibility designations of Canadian corporations. These designations indicate whether dividends to be paid or paid by Canadian corporations are eligible or ineligible for certain tax treatments according to Canadian tax legislation. The service allows the public to view the dividend eligibility information, subject to the terms and conditions of this website. For information on dividend eligibility designations of investment trusts, mutual fund trusts, mutual fund corporations and limited partnerships, please refer to the Tax Breakdown Posting section of this website. Service Information, Legal Information and Terms and Conditions CDS Innovations Inc., its affiliates and/or suppliers retain all ownership rights, including but not limited to copyright in the service; the provision of the service and information on dividend eligibility designations is the result of the collection, processing, compilation, arrangement of data from sources that CDS Innovations Inc. deems reliable and that are organized into a database. The service is made available at the expense and effort of CDS Innovations Inc. and others through the application of methods and standards of judgement developed and applied through the expenditure of substantial time, effort and money. The Licensee acknowledges and agrees that it does not and will not, by virtue of this Agreement, acquire any proprietary interest in any data or any portion(s) or compilations thereof. No title to any property, goods, service, data or compilations of data is being purchased or transferred and any permission to use those works is limited to the rights expressly conferred by this Agreement. CDS Innovations Inc. reserves all rights not specifically granted. Not all Canadian issuer designations are available on this website. Designations and other information posted on this site may be changed or updated from time to time. You should revisit this site to get the most up-to-date information. You are responsible to verify if you have the most up-to-date information by verifying if there have been any updates, changes or deletions to previously posted data and to process that changed data. If the status for a security description on this site is marked as "Updated " this means that some and possibly all of the information for that security designation was gathered and confirmed at the relevant time of posting. If the status for a security designation is marked as "Under Investigation", all payment periods for that security are still being investigated. CDS Innovations Inc. does not represent or warrant that this service or the information reported on this website is a full, complete and accurate collection of dividend eligibility designations of Canadian issuers. The service and the information reported on this website are provided on an "as is" and "as available" basis, without any warranty or condition of any kind. This service, this website and all information reported therein are not intended to provide legal, accounting, financial, tax or any other type of advice to any person and should not be relied upon in that regard. CDS Innovations Inc. and its affiliates and agents are not responsible for any reliance, detrimental or otherwise, that any person may place on this website or the information reported therein. Please note: the Legal Information incorporates further terms applicable to this website and the use of the service and information accessed from this website. 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