Based on the information provided, CGL had net income (before taxes) of $247,460 for the tax year ending December 31, 2020. The company's total revenues for the same period were $757,960, while its total expenses (excluding taxes) amounted to $510,500. CGL incurred long-term debt interest of $32,500, and foreign bank account interest received was $19,860 (net of $2,200 taxes withheld in Ireland). The company received $16,400 in eligible dividends on "Homes for All REIT" shares, and paid $39,100 in non-eligible dividends from Metal Weave Inc. As a result of this payment, Metal Weave Inc. received a dividend refund of $14,000 from its non-eligible RDTOH. CGL also had a gain of $37,100 from the sale of shares. CGL's annual expenses included a charitable donation to the Markham Food Bank for $4,800, a $6,100 penalty resulting from a judgment in the Tax Court of Canada, and a reimbursement of $29,000 to Ms. Hamilton for business meals and entertainment for clients and suppliers. The company also incurred $19,350 in landscaping costs, which were treated as a capital expenditure and amortized using the straight-line method over 10 years. CGL's taxable capital employed in Canada was $397,000 for 2020, up from $288,000 in 2019. As of December 31, 2020, the company's total assets were $779,300, while its net assets were $255,000 on the same date. During the year, CGL paid taxable dividends of $87,000, of which $26,100 were designated as eligible. On September 1, 2020, the company also elected to pay the maximum capital dividend allowable. CGL allocates $57,000 of the annual business limit to Metal Weave Inc. This is $2,000 more than Metal Weave Inc. can use in 2020, but CGL cannot use the excess. CGL paid quarterly income tax instalments of $7,300 each on the 18th of March, June, September, and December during 2020. CGL has a website describing the products it carries, but no income is generated from the website. Finally, assume that both companies' adjusted aggregate investment income (AAII) is nil at the end of 2019.

Required: Prepare the federal corporate tax return for CGL for the 2020 taxation year. Determine the eligible and non-eligible RDTOH.