CUISINE World Inc. is in need of additional financing in order to expand operations and is considering an initial public offering (IPO) of shares on the Toronto Stock Exchange to meet its financing needs. If Cuisine World Inc. becomes a public company in the future, how will this impact its RDTOH balance? What tax planning advice can you provide to the corporation with regard to maximizing its dividend refund prior to going public? If Cuisine World Inc. becomes a public company in the future, how will this impact their RDTOH balance?