I have a small number of Kingfish shares. I received around $100 dollars in dividends this year - which were allocated as shares under their DRIP.

Do I need to include this income on my tax return? I have had a look at the IRD site and from what I can tell it appears that Kingfish is a PIE so this income doesn't need to be declared unless I want to claim back the imputation credits.

If somebody could please clarify this for me I would appreciate it.