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Question - Salty Ltd, a Canadian-controlled private corporation, received a non-eligible taxable dividend of $90,000 from its Canadian subsidiary Little Ltd. The subsidiary had paid a total dividend of $120,000 and had received a dividend refund from non-eligible RDTOH of $18,000. Compute the Part IV tax payable by Ex Ltd.
a. $14,760
b. $13,500
c. $13,200
d. $12,450
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