The manufacturing and processing profits deduction is$\_\_\_\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

a special deduction in taxes available to Canadian controlled private corporations earning active business income in excess of the annual business limit

B$.$

available for any corporation that derives$50\%$ or more of its Canadian active business gross revenues from Canadian manufacturing or processing activities

C$.$

a special deduction that provides tax assistance to organizations involved in manufacturing and processing activities

D$.$

calculated based on a$$ corporation's manufacturing and processing profits less income aggregate investment income