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The Running Shoe Corp

Question 2

Multiple Choice

The Running Shoe Corp.is a Canadian corporation which plans to expand internationally.The company has decided to establish a foreign branch in another country.Which of the following will not apply?


A) The branch will be subject to branch taxes in the foreign country.
B) The branch profits will be included in the Canadian corporation's worldwide income.
C) Provided a treaty is in place with the foreign country, a foreign tax credit will reduce the Canadian taxes payable.
D) If the foreign country has a lower tax rate, a tax benefit will be recognized.

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