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William is a Canadian resident and is also a shareholder in a Swedish corporation. The corporation pays 1 shareholder a dividend of Canadian $ 3

William is a Canadian resident and is also a shareholder in a Swedish corporation. The corporation pays 1 shareholder a dividend of Canadian $3,000 and withholds Swedish taxes of Canadian $2,100. How much the dividend will William include in his Canadian taxable income?
A. $900
B. $3,000
C. $5,100
D. $0
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