Wrap Ltd. is a Canadian-controlled private corporation. At the end of 20X5, Wrap had the following tax account balances:

Non-capital losses$8,800

Net capital losses (incurred in 20X3) 2,800

Non-eligible RDTOH 7,800

Eligible RDTOH 0

Dividend refund from non-eligible dividends 1,800

CDA 12,800

For the current year, 20X6, net income for tax purposes is $275,400. Included in this amount is the following:

Income from an active business carried on in Canada$200,800

Taxable capital gain 6,800

Eligible dividends from Canadian public companies 27,000

Canadian bond interest 40,800

The following is a summary of other information for Wrap Ltd. for the 20X6 year:

Taxable income 236,800

Capital dividend paid 12,800

Eligible dividend paid 10,800

Non-eligible dividend paid 75,800

Small business deduction 38,152

Total Federal Part I tax payable 32,720

Required:

Determine the dividend refund for 20X6, assuming 20X6. Would the dividend refund change if Wrap Ltd. was not a CCPC but instead was a private corporation or a public corporation? (Enter subtractions as negative amounts.)