Get your taxes done using TurboTax

No, you shouldn't enter the $25 on the 1099-DIV since it was not filed that way.

Since the figure is not on your 1099-DIV, you will have to make an entry directly in the foreign tax credit section. 

1. Select Federal on the left, then Deductions and Credits toward the upper center of the screen.
2. Scroll down to Estimates and Other Taxes Paid, expand the section.
3. Find Foreign Tax Credit, and click Start to the right.
4. Click Continue on the first screen.
5. On the screen, We just need to check if you have any uncommon situations, select I have foreign tax credit carryover that I want to use.
6. Click Continue, until you get to, Do You Want the Deduction or the Credit? select Take a credit.
7. When you get to, No Other Income or Expenses, select No.
8. When you get to, Choose the Income Type, select Passive.
9. On Country Summary, click Add a Country (below the gray bar).
10. Click Continue until you get to, Foreign Taxes Paid - Canada. 
11. Complete this screen with your foreign tax information. 
12. Continue until you get back to the country summary.