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1/ A non-income tax cost difference to consider when determining whether to pay salary or dividends to the owner/managers of a CCPC includes ________. A.the

1/ A non-income tax cost difference to consider when determining whether to pay salary or dividends to the owner/managers of a CCPC includes ________.

A.the owners' marginal tax rate(s)

B. payroll tax costs associated with salaries

C.the net amount of cash the owner(s) will receive

D.the company's eligibility for the small business deduction

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