Staying with the tax publication, assuming interest income of $$10,000$ and capital gains of $$40,000$:

$-$ Explain how investment income, other than dividends, is taxed in a public corporation.

$-$ Explain how investment income, other than dividends, is taxed in a CCPC$.$

$(1)$ What type of income is included in Aggregate Investment Income $($AIl$)?$

$(2)$ How is AIl calculated?

$(3)$ What is the purpose behind the Additional Refundable Tax $($ART$)?$

$(4)$ What is the purpose behind the Refundable Dividend Tax On Hand $($RDTOH$)?$

$(5)$ Why don't ART and RDTOH apply to public companies?

$(6)$ How does the Dividend Refund fit in$?$