For the current year, 2022, net income for tax purposes is $264,600. Included in this amount...

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For the current year, 2022, net income for tax purposes is $264,600. 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 $200,200 6,200 18,000 40,200 The following is a summary of other information for Wrap Ltd. for the 2022 year: Taxable income $236,200 Capital dividend paid 12,200 Eligible dividend paid 10,200 Non-eligible dividend paid 75,200 Small business deduction 38,038 Total Federal Part I tax payable 32,120 Required: Determine the dividend refund for 2022. 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.) For the current year, 2022, net income for tax purposes is $264,600. 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 $200,200 6,200 18,000 40,200 The following is a summary of other information for Wrap Ltd. for the 2022 year: Taxable income $236,200 Capital dividend paid 12,200 Eligible dividend paid 10,200 Non-eligible dividend paid 75,200 Small business deduction 38,038 Total Federal Part I tax payable 32,120 Required: Determine the dividend refund for 2022. 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.)