A non-income tax cost difference to consider when determining whether to pay salary or dividends to the owner/managers of a CCPC includes ________.

A.the owners' marginal tax rate(s)

B. payroll tax costs associated with salaries

C.the net amount of cash the owner(s) will receive

D.the company's eligibility for the small business deduction

Remuneration to a shareholder, who is the owner-manager of a small business corporation:

A.can be paid in salaries or dividends, or a combination of salaries or dividends.

B.can only be paid in taxable dividends.

C.can be paid in interest-free loans to the shareholder.

D.can only be paid in reasonable salaries.