The use of a corporation to provide tax deferral is most successful when: the combined federal/provincial dividend tax credit rates add up to 100% of the dividend gross up. the combined federal/provincial tax rate on corporations is equal to the combined federal/provincial tax rate on individuals. the combined federal/provincial tax rate on corporations is less than the combined federal provincial tax rate on individuals the combined federal/provincial tax rate on corporations is greater than the combined federal/provincial tax rate on individuals