For purposes of the enhanced dividend tax credit rules contained in the Income Tax Act (Canada) and any corresponding provincial and territorial tax legislation, unless otherwise stated, all dividends (and deemed dividends) paid by Definity Financial Corporation to Canadian residents on our common shares are designated as eligible dividends for the purposes of such rules.
1 Dividend per common share is inclusive of $0.05 per share for the stub period between the initial public offering and December 31, 2021