Earnings = Gross or Net - query for dividends

[gm1]

Hello,

I am filing for T1 G extension after a week.

one quick question:
Earnings = Gross Salary + Gross Dividend
OR
Earnings = Gross Salary + Net Dividend

It is clearly mentioned in policy guidelines for Gross Salary but for dividends it doesn't state clearly whether we should consider Gross or Net for Total earnings computation as well as in PBS calculator Summary sheet.

Please let me know what people are considering for their extension applications.

Thanks.

[John]

Earnings = Gross Salary + Gross Dividend

The "gross dividend" is the amount received by the shareholder, plus the attached Tax Credit, the Tax Credit being one-ninth of the amount of the dividend paid.

[gm1]

Thanks John for clarification on dividend issue.