Mr. Smart owns 100% shares of Thomas Holdings Limited which owns 100% of Amber operating limited. Both Thomas inc and Amber Operating Limited have a December 31 year end. The following information pertains to the December 31st, 2017 year ends.(both companies not paid any dividend in 2016)

Thomas holdings Inc

· Balance in refundable dividend tax on hand account at Dec 31,2016 was $4,000

· Received taxable dividend from Amber Operating Ltd of $37,500

· Received taxable dividend from Alberta Ltd $4,000 on October 31,2017.

· Earned interest income of $ 6,000

· Realized a capital gain of $ 21,000

· Paid a capital dividend of 4 $5,250 and a taxable dividend of $25,000 to Mr. Smart on Feb 15, 2017

Amber Operating Limited

· Balance in RDTOH account on December 31, 2016 was $1,000

· Earned active business income of $40,000 and interest income of $3,500

· Paid taxable dividends to Thomas Holdings Limited $37,500 on July 15, 2017.

Calculate dividend refund for Amber Operating Limited and Thomas holdings Limited for 2017