1. Briefly explain why an individual who receives dividends from a Canadian corporation must include 115% or 138% of the dividend received in income for tax purposes, while a corporation receiving the same dividend includes only the actual amount of the dividend. 2. A building that costs $200,000 and is rental property will always create a terminal loss or a recapture of capital cost allowance when it is sold. The same result may not occur if the building is used directly in a business activity. Explain this