Question a

The Ludco court case is an example of:

	Direct use establishes deductibility.
	Indirect use establishes deductibility.
	A quantitative determination of income is not required.
	The disappearing source rule.

Question g

Non-eligible dividends

	Have a gross up of 38%.
	Are paid by Canadian controlled private corporations.
	Have a federal dividend tax credit of 21/29 of the taxable dividend.
	Are paid by both public and private corporations.