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GRIP are Corporate Incomes that are taxed at the low corporate rate in CCPC's LRIP are Corporate Incomes that are taxed at the high corporate

"GRIP" are Corporate Incomes that are taxed at the low corporate rate in CCPC's

"LRIP" are Corporate Incomes that are taxed at the high corporate tax rate and have not benefited from the Small Business Deduction.

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