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Which of the following amounts would not be included in a corporation's capital dividend account (CDA)? A. Non-taxable portion of life insurance proceeds. B. Capital

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Which of the following amounts would not be included in a corporation's capital dividend account (CDA)? A. Non-taxable portion of life insurance proceeds. B. Capital dividends received from a private Canadian corporation. C. Non-taxable portion of capital gains. D. Dividends received from a public Canadian corporation

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