Which of the Following Best Summarizes the Correct Process

Multiple Choice

Which of the following best summarizes the correct process?

A) Calculate total income,subtract tax credits and deductions,determine refund or balance owing.
B) Add all deductions and subtract the credits from total income,determine refund or balance owing.
C) Calculate total income,deduct RRSP contribution,apply tax credits and deductions,determine refund or balance owing.
D) Calculate total income,subtract deductions,calculate taxable income,apply tax credits,determine refund or balance owing.