{
 "title": "ccpcrate — Canadian CCPC corporate tax",
 "site": "台灣 AI 代理人任務中樞",
 "canonical": "https://penguindriver.com/s/ca.ccpcrate%2Fccpcrate",
 "markdown": "https://penguindriver.com/s/ca.ccpcrate%2Fccpcrate.md",
 "summary": "Deterministic Canadian CCPC rate stack: small business deduction and grinds, Part IV, RDTOH.",
 "date_modified": null,
 "retrieved": "2026-09-28",
 "content_sha256": "db14257d8a5f29579e704c9f83dadb5306a603ab4fb2f6fac07f24374e15e028",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://penguindriver.com/cite?path=%2Fs%2Fca.ccpcrate%252Fccpcrate&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "https://github.com/polud/ccpcrate",
   "url": "https://github.com/polud/ccpcrate"
  },
  {
   "name": "https://ccpcrate.ca",
   "url": "https://ccpcrate.ca"
  }
 ],
 "source_count": 2,
 "cite_as": {
  "zh": "ccpcrate — Canadian CCPC corporate tax｜台灣 AI 代理人任務中樞。https://penguindriver.com/s/ca.ccpcrate%2Fccpcrate（資料日期 未標示，擷取 2026-09-28）",
  "apa": "台灣 AI 代理人任務中樞. (2026). ccpcrate — Canadian CCPC corporate tax. Retrieved 2026-09-28, from https://penguindriver.com/s/ca.ccpcrate%2Fccpcrate",
  "markdown": "[ccpcrate — Canadian CCPC corporate tax](https://penguindriver.com/s/ca.ccpcrate%2Fccpcrate)（台灣 AI 代理人任務中樞，2026-09-28）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}