1.5 points) Saved Integration works when the combined federal and provincial dividend tax credit rate is at a certain benchmark level. Applicable dividend tax credit rates vary from province to province which affects the effectiveness of integration. If you assume that the combined federal/provincial corporate tax rate is at the benchmark rate for the type of dividend under consideration, which of the following statements is correct with respect to combined federal and provincial dividend tax credit rates and the use of a corporation? If the combined dividend tax credit rate is less than 100% of the gross up, then the use of a corporation will result in additional taxation. If the combined dividend tax credit rate is greater than 100% of the gross up, then the use of a corporation will result in additional taxation. The provincial dividend tax rate must be greater than the federal dividend tax rate for integration to work. The combined dividend tax rate on non-eligible dividends must be greater than the combined dividend tax rate on eligible dividends for integration to work for all dividends