Read this explain if you agree with the research about integration.

Integration, a core idea of the Canadian income tax system, seeks to ensure that income earned by a company and paid to a Canadian resident individual is taxed at the same rate as if received directly by that individual. For CCPCs, active business income is taxed at a lower rate (11%3 or 27% in BC) and integrated after dividends are paid, whereas investment income is integrated immediately through a higher rate of additional refundable taxes4 (50.7% in BC, 30.7% of which is refundable)there is no tax deferral advantage to holding the investment within the corporation.

The dividend gross-up and tax credit scheme is one way that integration affects the taxation of corporate investment income. When a corporation receives investment income, such as interest or dividends, it must include a portion of it in its taxable income. This portion is referred to as the dividend gross up. However, to avoid double taxation, the corporation is also eligible for a dividend tax credit, which reduces the amount of tax owed on dividend income. This effectively incorporates investment income taxation at both the corporate and shareholder levels.

Another element of integration is the treatment of firms' capital gains. While capital gains are normally taxed at the corporate level, only half of them are considered taxable income. This reflects the fact that capital gains are frequently thought to be a type of investment income. When the after-tax proceeds of the capital gain are dispersed to shareholders as dividends, they are taxed again at the individual level, resulting in a unified tax treatment of capital gains.