Which of the following statements about the use of a corporation is NOT correct? Select one:

a. The use of a corporation will always result in deferral of taxes on income that is left in the corporation.

b. The use of a corporation is more desirable in a province with a high dividend tax credit.

c. The use of a corporation is less desirable in a province with a low dividend tax credit.

d. The use of a corporation is more desirable in a province that has high tax rates on individuals