Interest income is taxable even if it hasn't been paid out, such as accrued interest.
Capital gains are taxed at 50%. That is, half of the capital gain is taxable.
Given that companies that pay dividends also pay taxes, the law stipulates that shareholders are entitled to a dividend tax credit. To this end, there is a difference between eligible dividends (public companies) and non-eligible dividends (private
companies). Each is increased by a different amount (45% for public companies and 25% for private companies). The dividend tax credit depends on the legislation concerned.
