RE:RE:An “Eligible Dividend for Canadian Income Tax purposes”The difference in tax rate for an "eligible" vs "other than eligible" will depend on the tax bracket you are in and the province of residence. The highest eligible dividend rate is in Newfoundland @ about 45% and the lowest is Yukon at about 26%. SK is the lowest province at just under 30%, Ontario's top rate on eligible dividends is near 40%. Alberta's top rate is about 33%. So you can see it is all over the map.
The reduced rate has nothing to do with where the income is earned. It has more to do with the corporate tax rate paid by the company on the income it earned. Most public companies will only pay eligible dividends because they have paid the top corporate rate on the income earned. Then each province has a different treatment of the dividend tax credit that is available so that is why it is different in each province.