The Additional Refundable Tax ("ART") on investment income is designed to ________.

Choose the correct answer.

A. encourage Canadian corporations to invest in other Canadian corporations, rather than foreign corporations

B. maintain tax integration while preventing use of a corporate entity to defer significant amounts of taxes payable

C. redistribute the corporate tax burden from low income corporations to higher income corporations

D. achieve a lower overall (corporate and shareholder) rate on income from investments in Canadian companies