By Cris Best ( August 8, 2023, 2:05 PM EDT) -- The amount of tax payable can vary depending on whether income, for example, is earned through a corporation or an individual. The concept of tax integration is the attempt to equalize the tax consequences regardless. There are multiple examples of legislative attempts to achieve integration. One is the “refundable dividend tax on hand” (RDTOH) account, which targets investment income earned through a private Canadian corporation....