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In 2023, Opco, a Canadian-controlled private corporation (CCPC), earns taxable income of $580,000, which includes interest income of $10,000. An associated corporation has used $160,000

In 2023, Opco, a Canadian-controlled private corporation (CCPC), earns taxable income of $580,000, which includes interest income of $10,000. An associated corporation has used $160,000 of the small business deduction (SBD) limit. What amount can Opco claim for the SBD

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