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Which of the following factors MOST often prevents the ITA from achieving perfect integration between corporate and individual taxes? A. varying federal tax rates B.

Which of the following factors MOST often prevents the ITA from achieving perfect integration between corporate and individual taxes?

A.

varying federal tax rates

B.

the application of different tax rates to individuals and corporations

C.

varying provincial tax rates

D.

the application of different tax rates to different types of corporations

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