I said those who max out their registered accounts and put a sizable amount in their NON-registered accounts! Yes, I'm NOT talking about DTC for REGISTERED accounts for obvious reasons.
The benefits of DTC are diminished the higher your salary/income level; and back to my point, if you're able to MAX out your REGISTERED accounts, AND area able to put money into a NON-REGISTERED account and buy Canadian dividends in that NON-registered account because you believe they're tax efficient, the you're, on the balance of probability, at a very high income / salary high where the DTC washes away and capital gains are actually more tax efficient.