# What is this line item for my ENB dividend?



## Kaitlyn (May 13, 2011)

Looking at my 2013 income summary from WebBroker, it has this:
13.09.01 200 ENBRIDGE INC (S) DIV 36.08 
13.09.01 200 ENBRIDGE INC (1) DIV 26.92

Then at the end has:
(S) TOTAL OTHER THAN ELIGIBLE DIVIDENDS FROM CANADIAN CORPS. 36.08 


When every other entry has "(1) DIV", what is the other one? A special dividend? Is it treated/taxed any differently or just another dividend?


----------



## leeder (Jan 28, 2012)

The (S) DIV is likely the non-eligible dividend that Enbridge paid. If you look at Enbridge's website, you would see their announcement that "a portion of the $0.3150 September 1, 2013 Enbridge Inc. Common Share dividend was not designated as an “eligible dividend” pursuant to Subsection 89(14) of the Income Tax Act."

The implication for you is that portion of the dividend payment is not eligible for the enhanced dividend tax credit. You can refer to taxtips for more on non-eligible dividends.


----------

