How Are Corporate Profits Taxed in the Canada

How are corporate profits taxed in the Canada?

A) Earnings are taxed first by Provincial sales taxes and then as corporate profits at the Federal level.
B) Earnings are taxed first as personal income then as corporate profits at the Federal level.
C) Earnings are taxed first as corporate profits then as personal income after dividends are paid.
D) Corporate profits are not taxed at all.