ABC Ltd., a Canadian-Controlled Private Corporation located in Edmonton, Alberta, provides products and services to the oil field industry

The following selected information has been taken from the tax records of ABC Ltd. for its fiscal year ended December 31, 2023:

Net Income for tax purposes $725,404

The net income includes $48,000 in portfolio dividends received from taxable Canadian corporations and Taxable capital gains of $10,000. Also, includes a charitable donation of $5,500 and interest revenue of 105,000

You noted that there is a net capital loss carried from the prior year's amount of $20,000; their Taxable Income is $661,904 and it's calculated correctly.

On December 31, 2023, the non-eligible Refundable Dividend Tax On Hand (RDTOH) account balance was $200,000, and it is calculated correctly

In 2023, a total of $97,000 in taxable non-eligible dividends was paid to the shareholders of ABC Ltd.

ABC Ltd. is associated with another 4 corporations and agrees to share the annual SBD business limit (20% each).

Required:

Calculate the minimum Part I tax payable, Part IV tax payable and dividend refund on Dec 31, 2023