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Part $1$

The$$ gross$-$up and tax credit mechanisms for eligible dividends are based on the assumption of a$27\mathrm{.}536\%$ combined$$ federal$/$provincial$/$territorial corporate income tax rate for $2024.$

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Part $1$

A$.$

$$False; the integration factors for these dividends are based on an assumed combined corporate income tax rate of$13\mathrm{.}043\%.$

B$.$

$$False; the$$ gross$-$up mechanism for eligible dividends are based on the assumption of a$27\mathrm{.}536\%$ combined$$ federal$/$provincial$/$territorial corporate income tax rate for$2024,$ while the tax credit mechanism is based on an assumed combined corporate income tax rate of$13\mathrm{.}043\%.$

C$.$

$$False; the tax credit mechanism for eligible dividends are based on the assumption of a$27\mathrm{.}536\%$ combined$$ federal$/$provincial$/$territorial corporate income tax rate for$2024,$ while the$$ gross$-$up mechanism is based on an assumed combined corporate income tax rate of$13\mathrm{.}043\%.$

D$.$

$$True; it is that rate that ensures perfect integration for eligible dividends.