H Ltd$.$ owns $40\%$ of the voting shares of X Ltd$.$ and $8\%$ of the voting shares of Y Ltd$.$ All are Canadian private corporations. X and Y earn only active business income. In the current year, H received non$-$eligible dividends of $$10,000$ from X and $$5,000$ from Y$.$ Determine H$$s refundable $38\mathrm{.}33\%$ tax.