CCPCs can choose to forego the small business deduction so as to maximize their GRIP

CRA accepts that a corporation may choose not to take the small business deduction so as to increase its general rate income pool account, thereby increasing the amount that may be distributed as eligible dividends.

Neal Armstrong. Summary of 20 June 2016 T.I. 2016-0648481E5 Tr under s. 89(1) - adjusted taxable income.