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Wrap Ltd. is a Canadian-controlled private corporation. At the end of 2019, Wrap had the following tax account balances: Non-capital losses Net capital losses Non-eligible RDTOH Eligible RDTOH Dividend refund from non-eligible dividends CDA $ 8,800 2,800 7,800 0 1,800 12,800 For the current year, 2020, net income for tax purposes is $275,400. Included in this amount is the following: Income from an active business carried on in Canada Taxable capital gain Eligible dividends from Canadian public companies Canadian bond interest $200,800 6,800 27,000 40,800 The following is a summary of other information for Wrap Ltd. for the 2020 year: Taxable income Capital dividend paid Eligible dividend paid Non-eligible dividend paid Small business deduction Total Federal Part I tax payable $236,800 12,800 10,800 75,800 38,152 32,720 Required: Determine the dividend refund for 2020, assuming 2020. Would the dividend refund change if Wrap Ltd. was not a CCPC but instead was a private corporation or a public corporation? (use 0.3067 when multiplying to represent 30%%. and 0.3833 when multiplying to represent 38 1/3%. Do not multiply by more than 4 decimal places and round your final answer to the nearest dollar. Enter subtractions as negative amounts.) Aggregate investment income Part IV Tax Non-eligible RDTOH Less: Add: Add: (0) (ii) (iii) Eligible RDTOH Less: Add: Dividend Refund (A) + (B) + (C) (A) Lessor of: (0) (ii) Plus (B) Lessor of: (0) (ii) Plus (C) Lessor of: Less: 0 and (ii) Less: 0 0 0 Dividend Refund - Private company (A) + (B) + (C) Lessor of: (A) (0) (ii) Plus (B) Lessor of: (0) (ii) Plus (C) Lessor of: Less: 0 and (ii) Less: 0 0 0 30 2/3% X (Taxable income less income subject to SBD) 30 2/3% x Aggregate investment income 38 1/3% x $24,000 Eligible dividends 38 1/3% x Eligible dividends paid 38 1/3% x Non-eligible dividends paid Balance at end of previous year CDA Dividend refund for eligible dividends Dividend refund for preceding year Eligible dividends from Canadian public companies Eligible RDTOH balance Income from an active business carried on in Canada Interest Net capital losses Non-eligible RDTOH balance Part I tax Part IV tax on eligible dividends Part IV tax on non-eligible dividends Refundable Part I tax - least of: Taxable capital gains Wrap Ltd. is a Canadian-controlled private corporation. At the end of 2019, Wrap had the following tax account balances: Non-capital losses Net capital losses Non-eligible RDTOH Eligible RDTOH Dividend refund from non-eligible dividends CDA $ 8,800 2,800 7,800 0 1,800 12,800 For the current year, 2020, net income for tax purposes is $275,400. Included in this amount is the following: Income from an active business carried on in Canada Taxable capital gain Eligible dividends from Canadian public companies Canadian bond interest $200,800 6,800 27,000 40,800 The following is a summary of other information for Wrap Ltd. for the 2020 year: Taxable income Capital dividend paid Eligible dividend paid Non-eligible dividend paid Small business deduction Total Federal Part I tax payable $236,800 12,800 10,800 75,800 38,152 32,720 Required: Determine the dividend refund for 2020, assuming 2020. Would the dividend refund change if Wrap Ltd. was not a CCPC but instead was a private corporation or a public corporation? (use 0.3067 when multiplying to represent 30%%. and 0.3833 when multiplying to represent 38 1/3%. Do not multiply by more than 4 decimal places and round your final answer to the nearest dollar. Enter subtractions as negative amounts.) Aggregate investment income Part IV Tax Non-eligible RDTOH Less: Add: Add: (0) (ii) (iii) Eligible RDTOH Less: Add: Dividend Refund (A) + (B) + (C) (A) Lessor of: (0) (ii) Plus (B) Lessor of: (0) (ii) Plus (C) Lessor of: Less: 0 and (ii) Less: 0 0 0 Dividend Refund - Private company (A) + (B) + (C) Lessor of: (A) (0) (ii) Plus (B) Lessor of: (0) (ii) Plus (C) Lessor of: Less: 0 and (ii) Less: 0 0 0 30 2/3% X (Taxable income less income subject to SBD) 30 2/3% x Aggregate investment income 38 1/3% x $24,000 Eligible dividends 38 1/3% x Eligible dividends paid 38 1/3% x Non-eligible dividends paid Balance at end of previous year CDA Dividend refund for eligible dividends Dividend refund for preceding year Eligible dividends from Canadian public companies Eligible RDTOH balance Income from an active business carried on in Canada Interest Net capital losses Non-eligible RDTOH balance Part I tax Part IV tax on eligible dividends Part IV tax on non-eligible dividends Refundable Part I tax - least of: Taxable capital gains