91360
The income from the preferred shares is usually declared as dividend income , which in some jurisdictions ( e.g. Canada ) has favorable tax rates compared to the tax rates that apply to the interest income that is produced by bonds or commercial paper .
 Canada
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: media, plant, vehicle, astronomical object, time, disease, animal, location, person, organization, mythical figure, food, biology, geographical phenomenon, instrument, event 
Text: {0} 
Answer:
 Canada