Canadian Pacific Railway (known as "CP"), with headquarters in Calgary, Alberta, owns approximately 20,100 kilometers of track in seven provinces of Canada and into the United States. Review CP's Note 5 (Income taxes") in its audited financial statements for the year ended December 31, 2022. Identify, with reasons, the five most important business facts regarding CP's income taxes disclosed in the Note. (This is not a question on quality of financial reporting.)