Brody Gill has a lawn care business, which he incorporated in 2022. On incorporation, Brody and a trust for his 15-year-old son each subscribed for one common share at $100 per share. Brody paid the $200 for both the shares. The corporation will pay dividends annually to Brody and the trust, which will distribute the dividend to the son. 

Describe the tax treatment of the dividend income received by Brody’s son.