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Question - Tyler Ltd owns 100% of Lucy Ltd and 100% of Duke Inc. hence they are all associated. Tyler Ltd. owns 15% of Daisy Ltd which is not an associated company. Tyler Ltd also owns 65% of Sammy Inc. which is also an associated company. Each of the five corporations has $400,000 of active business income earned in Canada. Each company had $1,000,000 or less of Taxable Capital.
For the current taxation year what is the maximum combined corporate income on which the five corporations can claim the small business deduction?
A) $1,000,000
B) $2,500,000
C) $1,500,000
D) $900,000
The amount of accrued interest payable that should be shown on the December 31, 1998 balance sheet is ?
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