Jaffray Inc. is a CCPC that has TaxaDuring the year, Fisk Inc. has the following sources of income: Net taxable capital gains $ 46790 Dividends from taxable Canadian corporations $ 35768 Dividends from non-affiliated foreign corporations $ 20144 The company has Taxable Income of $ 494545, of which $ 478625 was eligible for the small business deduction. What is the company's additional refundable tax (ART)?ble Capital Employed in Canada (TCEC) for the prior year of $11 million, and $13.5 million for the current year. The company has Canadian active business income of $535,000, Taxable Income of $435,000, and no foreign income. It is not associated with any other CCPC. What is the current year annual business limit for this company