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Global Tech Consulting provides professional services. It is a Canadian-controlled private corporation based in Manitoba. For the year ended December 31, 2017, it had taxable

Global Tech Consulting provides professional services. It is a Canadian-controlled private

corporation based in Manitoba. For the year ended December 31, 2017, it had taxable

business income of $675,000.

Required: Calculate the taxes payable for the year ended December 31, 2017.

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