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

Question 2 options:

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

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

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

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