I have read a number of threads & I am still unsure. A Guide to CRA Data Collection indicates "use gross annual revenue rather than adjusted gross annual revenue". It also states "institution should rely on the revenues considered in making credit decision". Should we use line 1a of a corporate tax return or line 1c? We use 1c in making the credit decision.

Form 1120 - US Corporation Tax Return
Line 1a - Gross Receipt or Sales