And while satisfying one of the seven tests seems fairly straightforward if you only own one S corporation or partnership interest, what if you own five, or ten, or twenty?

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Both Suncor and Cenovus have excellent potential going forward but on the basis of the higher dividend and the lower cost structure, Cenovus would be my choice if you only want to own one.

FORBES: Suncor or Cenovus: Which Is A Better Buy?