With Respect to Corporate Tax Payable, Which of the Following

With respect to corporate Tax Payable, which of the following statements is NOT correct?

A) The effective federal tax rate on the active business income of a Canadian public company is 15 percent.
B) The federal tax abatement is always equal to 10 percent of corporate Tax Payable.
C) Canadian controlled private corporations may be eligible for the general rate reduction on some part of their income.
D) The manufacturing and processing deduction will not reduce the overall Tax Payable of a public company.