It’s not income in 2023. It’s a refund of taxes paid. The full amount of the dividend before taxes should have been reported in 2022 to whichever country you were resident in if required and it has nothing to do with Canada. If you claimed a foreign tax credit on the income in your country of residence in 2022 that will likely need to be amended since the tax was refunded to you in 2023 however.
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