In a June 20, 2016 French Technical Interpretation (2016-0648481E5, Labarre, Sylvie), CRA confirmed that a corporation eligible to claim the SBD under Subsection 125(1) is not obligated to claim the deduction.
In some cases, a company may prefer to enhance the General Rate Income Pool by forgoing the SBD claim, enabling the corporation to pay out eligible dividends.
For further information see VTN Monthly Tax Update Seminar, Issue No. 421