Which of the Following Is False with Regard to Dividends,corporations,and

Which of the following is false with regard to dividends,corporations,and shareholders?

A) Corporate taxable income is generally reduced by the amount of dividends received from other taxable Canadian corporations.
B) An individual's taxable income is generally reduced by the amount of dividends received from taxable Canadian corporations.
C) Corporate taxable income is generally reduced by the amount of dividends received from affiliated foreign corporations.
D) Generally, Canadian corporate after-tax profits may be shifted to other Canadian corporations by way of dividends, without a tax consequence.