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With Respect to Part I Refundable Taxes, Which of the Following

Question 46

Multiple Choice

With respect to Part I refundable taxes, which of the following statements is correct?


A) It is an additional tax which must be paid on aggregate investment income.
B) It is always refundable at the rate of 38-1/3 percent of dividends paid.
C) It is designed to prevent the deferral of taxes on investment income that is retained by a public company.
D) It is designed to prevent the deferral of taxes on investment income that is retained by a CCPC.

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