For the taxation year ending December 31, 2019, Butler Inc. has Taxable Income, before consideration of dividends or salary paid to its sole shareholder, of $90,000.The Company's cash balance, prior to the payment of any salary or dividends is $90,000.

The Company is subject to a combined federal/provincial tax rate of 13 percent on all of its Taxable Income for 2019.

John Butler, the sole shareholder of Butler Inc., has employment income of over $350,000, and because of this, any additional income will be taxed at a combined federal/provincial rate of 51 percent.The provincial dividend tax credit is equal to 20 percent of the gross up for non-eligible dividends

Mr. Butler has indicated that he would like to remove all of the $90,000 in cash from his Company and has asked you to determine whether it would be better to take it out in the form of all non-eligible dividends or all salary.

Plz explain why, Thx