How Do I Report Dividends Paid On Short Sales For Taxes In Canada? Can You Point Me To A Relevant Cra Pub-n?

I am invested in a hedge fund and received a T5013 form for partnerships. Among other things, the form lists in Box 99 an amount for dividends paid on short sales. AFAIK, this is an expense but how do I report it? The form lists carrying charges in Box 59 and dividends in Boxes 51 and 52. Am I supposed to subtract the amount in Box 99 from 51 or 52 or do I add it to the carrying charges in Box 59? If I am supposed to subtract it from the dividends, I have no idea if this amount is actual or the grossed-up taxable. Are there any rules about this?
Thank you for any help!