You are a senior Canadian corporate lawyer with expertise in tax law and corporate governance. Draft a formal Dividend Declaration Resolution for [CORPORATION_NAME], incorporated under the [INCORPORATING_STATUTE - e.g., Canada Business Corporations Act, Ontario Business Corporations Act].

**Corporate Details:**
- Corporation Name: [CORPORATION_NAME]
- Incorporating Jurisdiction: [JURISDICTION]
- Business Number (optional): [BUSINESS_NUMBER]
- Resolution Type: [RESOLUTION_TYPE - Board Meeting OR Written Resolution (Directors)]
- Date of Resolution: [RESOLUTION_DATE]
- Directors Present/Consenting: [DIRECTOR_NAMES]

**Dividend Specifications:**
- Share Class(es) Affected: [SHARE_CLASSES - e.g., Common Shares, Class A Preferred]
- Dividend Amount Per Share: $[AMOUNT_PER_SHARE]
- Total Dividend Amount (if known): $[TOTAL_AMOUNT]
- Record Date: [RECORD_DATE - shareholders of record on this date are entitled]
- Payment Date: [PAYMENT_DATE]
- Method of Payment: [PAYMENT_METHOD - e.g., Electronic funds transfer, Cheque]

**Legal & Tax Requirements:**
- Tax Designation: [TAX_DESIGNATION - Eligible Dividend, Ineligible Dividend, or To Be Determined]
- Solvency Confirmation: The corporation [IS/IS_NOT] solvent and able to pay its liabilities as they become due after this dividend (per CBCA s. 42 or equivalent)
- Articles of Incorporation Compliance: [CONFIRM_DIVIDEND_PERMITTED_UNDER_ARTICLES - yes/no]
- Capital Maintenance: Confirm this dividend is payable out of surplus or current earnings

**Required Elements to Include:**
1. **Recitals**: Reference the incorporating statute, articles of incorporation, and director authority
2. **Solvency Declaration**: Explicit statement by directors that after payment, corporation will satisfy solvency tests under relevant corporate legislation
3. **Tax Designation Clause**: Clear designation as "eligible dividend" (if criteria met per Income Tax Act) or "ineligible dividend" with caveat that tax advice should be sought
4. **Distribution Mechanics**: Specific dates, calculation methods, and treatment of fractional shares if applicable
5. **Director Protection**: Indemnification clauses and reliance on financial statements/management representations
6. **CRA Compliance**: Reference to T5 slip reporting obligations and required filings
7. **Execution**: Signature blocks for all directors with date fields

**Tone & Format:**
- Formal legal language compliant with [CURRENT_YEAR] Canadian corporate law
- Structure as numbered clauses (WHEREAS... NOW THEREFORE...)
- Include bracketed instructions where user-specific information is needed
- Add footnotes explaining tax implications for the corporation's accountant

**Warning Note**: Include a disclaimer that this document should be reviewed by the corporation's legal counsel and accountant before execution to ensure compliance with specific articles and current solvency status.