SSP 13-2 Dividend Refund Kalec Ltd. is a CCPC with a taxation year that ends on December 31. On January 1, 2021, the balance in the eligible RDTOH was $201,250 [(38 1/3%) ($525,000)] and the balance in the non-eligible RDTOH was $143,750 [(38-1/3%) ($375,000)]. No taxable dividends were paid in 2020. During 2021, there were no additions to either RDTOH account. During 2021, the corporation paid taxable dividends of $900,000, of which $300,000 were designated as eligible. The GRIP balance was large enough to support this designation. Determine the amount of the dividend refund on the payment of (1) the eligible dividends and (2) the non-eligible dividends. SSP 13-2 Dividend Refund Kalec Ltd. is a CCPC with a taxation year that ends on December 31. On January 1, 2021, the balance in the eligible RDTOH was $201,250 [(38 1/3%) ($525,000)] and the balance in the non-eligible RDTOH was $143,750 [(38-1/3%) ($375,000)]. No taxable dividends were paid in 2020. During 2021, there were no additions to either RDTOH account. During 2021, the corporation paid taxable dividends of $900,000, of which $300,000 were designated as eligible. The GRIP balance was large enough to support this designation. Determine the amount of the dividend refund on the payment of (1) the eligible dividends and (2) the non-eligible dividends