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The primary tool for implementing integration in the Canadian tax system involves which two procedures: a. Dividend Gross Up and Dividend Tax Credit b. Dividend

The primary tool for implementing integration in the Canadian tax system involves which two procedures: 

a. Dividend Gross Up and Dividend Tax Credit 

b. Dividend Gross Down and Royalties Tax Credit 

c. Dividend Gross Down and Dividend Tax Credit 

d. Dividend Gross Up and Royalties Tax Credit

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