The use of the small-business deduction by a Canadian-controlled private corporation does not result in a tax

Question:

“The use of the small-business deduction by a Canadian-controlled private does not result in a tax saving; rather, it creates a tax deferral.” Explain.
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...