Corporation A, a Canadian-controlled private corporation, earns 8% of its net active business income from providing technology services to Corporation B. A’s total active business income is $400,000 and is eligible for the small business deduction. For the upcoming taxation year, A’s income from B is expected to increase. Corporation A owns 2% of Corporation B’s common voting shares. What concern should Corporation A have regarding the tax implication of the expected increase in income from providing services to Corporation B?