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 ashareholder?

A.

Salaries are always subject to lower tax rates than dividends.

B.

Salaries constitute CPP pensionable earnings.

C.

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

D.

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