Complex sentence: In many countries, such as the U.S.A. and Canada, income from dividends is taxed, albeit at a lower rate than ordinary income--though in most cases, the lower tax rate is due to profits being taxed initially as corporate tax.
Split into simpler sentences: In many countries, such as the U.S.A. and Canada, income from dividends is taxed, albeit at a lower rate than ordinary income. Though in most cases, the lower tax rate is due to profits being taxed initially as Corporate tax.