With Respect to Determining Provincial Tax Payable for a Corporation

With respect to determining provincial tax payable for a corporation, which of the following statements is correct?

A) The provincial systems use a graduated rate structure similar to that used federally for individuals, and, except for Alberta and Quebec, the calculation of taxable income is the same as that used federally for corporations.
B) The provincial systems use a rate structure similar to the federal system for corporations, however, except for Alberta and Quebec, the calculation of taxable income is different from that used federally.
C) The provincial systems use a rate structure similar to the federal system for corporations and, except for Alberta and Quebec, the calculation of taxable income is the same as that used federally.
D) The provincial systems use a graduated rate structure similar to that used federally for individuals, however, except for Alberta and Quebec, the calculation of taxable income is different from that used federally.