For each of the following corporations, list the date when (i)the income tax return for 2021 is due and (ii)when any balance of tax owing is due.

a) A Ltd. is a public corporation with a May 31 year-end.

b) B Ltd. is a private corporation with an October 31 year-end. All of Bs income is taxed at the high corporate rate.

c) C Ltd. is a Canadian-controlled private corporation with an October 31 year-end. Last year, all of Cs income was subject to the low rate of tax from claiming the small business deduction.

d) D Ltd. is a Canadian-controlled private corporation with a May 31 year-end. Last year, D had taxable income of $550,000. D claimed the small business deduction this year as well as last year.