All other things being equal, high corporate income tax rates favour the use of salary to compensate the individual shareholder/owner of a CCPC. Question content area bottom Part 1 A. True because paying a salary avoids the payment of corporate income tax to the extent of the salary. B. False because shareholders/owners of a CCPC are not permitted to pay themselves a salary. C. False because a salary is always subject to higher income tax rates than a CCPC. D. True because salaries paid by a CCPC are not subject to income tax at the individual level