When It Is Unlawful to Declare Dividends Because of a Deficiency

Multiple Choice

When it is unlawful to declare dividends because of a deficiency in the capital fund and yet the shareholders want a quick pay-out,then

A) Revenue Canada can issue "not withstanding" tax credits.
B) the corporation needs to earn enough profits to restore the deficiency.
C) shareholders can lend money to the corporation and receive interest payments in return.
D) the corporation can re-capitalize at a lower amount.
E) wages can be paid to officers instead of dividends.