With Respect to Integration, Which of the Following Statements Is

With respect to integration, which of the following statements is correct for 2011?

A) For integration to be effective in situations where non-eligible dividends are paid, the combined federal/provincial tax rate on corporations must be equal to 29.08 percent.
B) For integration to be effective in situations where non-eligible dividends are paid, the provincial tax rate on individuals must be 14 percent.
C) For integration to be effective in situations where eligible dividends are paid, the pro- vincial dividend tax credit must be equal to one-third of the dividend gross up.
D) For integration to be effective in situations where non-eligible dividends are paid, the combined federal/provincial tax rate on corporations must be equal to 20 percent.
Refundable Part I Tax