'Other than eligible' dividends from taxable Canadian corporations can claim the small business deduction. The dividends are paid out after the corporation has paid its tax on flhe income. How are these dividends taxed in the hands of the recipient?

They are subject to a $15\%$ gross$-$up and $9\mathrm{.}0301\%$ dividend tax credit. They are non$-$taxable because the corporation has already paid tax on the income. They are taxed at the same rate as if it were interest or any other type of income. They are subject to a $38\%$ gross$-$up and $15\mathrm{.}0198\%$ dividend tax credit.