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Part $1$

A CCPC is considered a large CCPC and is subject to a reduced annual business limit for purposes of calculating the small business deduction when$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

the company has more than $100$ employees

B$.$

the company has operations outside of Canada

C$.$

the company has net income for tax purposes in excess of$$ $$5$ million

D$.$

the company has taxable capital employed in Canada of$$ $$10$ million or more in its preceding tax year