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, 2020: Net Income for tax purposes $705,078 The income includes $48,000 portfolio dividends received from taxable Canadian corporations and Taxable capital gains $10,000. Also, includes a charitable donation of $5,500, interest revenue 105,000 You noted their Taxable Income is $630,328 and it's calculated correctly. On December 31, 2020, non-eligible The refundable Dividend Tax On Hand (RDTOH) account balance was $100,000. In 2020, a total of $97,000 in taxable non-eligible dividends was paid to the shareholders of ABC ltd. ABC ltd. is associated with another 3 the corporation, therefore, agrees to share the annual SBD business limit (25% each).

Required: Calculate the minimum Part I tax payable, Part IV tax payable and dividend refund at Dec 31, 2020