Owner$-$manager remuneration to a shareholder often includes salaries and dividends. Which of the following is NOT a reason for including salaries in the remuneration of a$$ shareholder?

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Part $1$

A$.$

Salaries are an allowed deduction in the computation of the$$ corporation's Net Income.

B$.$

Salaries constitute CPP pensionable earnings.

C$.$

Salaries are always subject to lower tax rates than dividends.

D$.$

Salaries are included in the definition of Earned Income for RRSP purposes.