2. In most cases, what is the tax treatment of dividends received by a Canadian corporation from another Canadian corporation? a. The dividends are added to income and taxed. b. The dividends are added to income and then subtracted when calculating taxable income. c. The dividends are added to income then subtracted when calculating taxable income, so long as the receiving corporation had a 10% equity investment in the corporation paying the dividend. d. Canadian corporations are not legally entitled to receive dividends from other Canadian corporations