Which of the following is NOT one of the criteria for a CCPC to be...

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Accounting

Which of the following is NOT one of the criteria for a CCPC to be considered a small CCC eligible to pay instalments on a quarterly basis?The corporation has a perfect compliance record during the last 12 months.b.The corporation and its associated corporations do not have Taxable Capital Employed in Canada that exceeds $10 million for the current or previous year.C.The corporation has claimed the small business deduction in the current or previous year.d.Taxable income cannot exceed $500,000 for the corporation and its associated corporations for the current taxation year and the two previous years.

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