On the other hand, the dividends received by the investor do not receive preferential tax treatment as qualified dividend income. (dividendsdiversify.com)
Qualified Dividend Income equals the amount reported to shareholders on Form 1099 - DIV, box 1b. (franklintempleton.com)
Certainly if you are post-employment and can defer pensions and RRSP / RRIF drawdowns in your 60s, the first $ 41,000 or so of qualifying dividend income qualifies as its own tax - free zone, or nearly so. (moneysense.ca)