Integration is an important concept in the Canadian income tax system. The basic concept of integration is

A. if an individual channels income through a corporation, the income should only be taxed at the corporate level.

B. investment income should only be earned by individuals, not corporations.

C. the same income tax rates should apply to individuals and corporations.

D. if an individual channels income through a corporation, he will retain the same after-tax amount of funds he would have received if he had received the income directly