Which of the Following Is Considered to Be an Added

Which of the following is considered to be an added advantage that flows to a private corporation?

A) tax-free retention of 23 percent of all HST collected from consumers
B) refund of the GST paid on the first $400 000 of annual business income
C) tax-free GST retention on first $400 000 in fiscal earnings on sale of goods or services
D) reduced tax rate on first $400 000 of business income earned in each fiscal year