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A portion of which of the following corporate taxes would be potentially refundable to Canadian-controlled private corporations (CCPCs)? 1) The basic federal tax on all

A portion of which of the following corporate taxes would be potentially refundable to Canadian-controlled private corporations (CCPCs)?

1) The basic federal tax on all its income.

2) Provincial tax.

3) The 5% additional tax on personal services business income.

4) Federal tax on investment income.

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