Jansen Inc. is a large Canadian controlled private corporation (CCPC).

Gross revenues for 2023 totaled $3700000, with 45 percent of this amount generated in Ontario, 35 percent in Alberta, and the remainder coming from outside of Canada. The revenues were earned in a country where Jansen has a permanent establishment. Wages and salaries for this period totaled $1000000. 62% of the wages were paid in Ontario and 20% of the wages were paid in Alberta, with the remainder paid outside of Canada.

Taxable income for the 2023 tax year was determined to be $15500000, with all but $140000 of this total consisting of Canadian active business income. The $140000 is foreign business income. The foreign jurisdiction withheld $21000 in tax, remitting the remaining $119000 to Jansen.

Jansen is associated with several other companies. The amount of the business limit allocated to Jansen is $270000. The combined Taxable Capital Employed in Canada for Jansen and its associated companies is $13000000 for 2023. For 2022, the corresponding figure is $12500000.

Neither Jansen nor any of its associated companies have any Adjusted Aggregate Investment Income for all years under consideration. Assume that Jansen's tax credit will be equal to the amount of foreign taxes paid.

Required: Calculate Jansen's minimum federal Part I Tax Payable for the year ending December 31, 2023. Show any notes/ extra work done for each line item

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