Answers is type written please. Thanks

Q. No. i: What are the types of relationship a shareholder could have with their corporation? How the tax liability is different from income derived from any of these relationships? Q. No. 2: What do you understand by \"Allowable Business Investment Loss (ABIL)\"? How the treatment of ABIL is different than net capital loss? O. No. 3: What is section 85 rollover? How can this benefit a sole proprietorship while incorporating their business? Q. No. 4: What are the types of income a CCPC can earn? Kindly explain how an active business income is taxed