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# Pages Visitors Pageviews
1 Cover 18 58
2 Acknowledgements 10 26
3 1.1 Describe the ITA Section 3 ordering rules formula. How does this tie into Net Income for Tax Purposes (also known as 'Division B' income)? 11 21
4 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 12 17
5 2.7 How does the CRA assess residency? 6 17
6 2.17 What Are the Main Purposes of International Tax Treaties? 8 16
7 1.4 Describe spousal support and child support payments and how they are treated for tax purposes. 8 16
8 2.1 Who is liable to pay tax in Canada and on what sources of income? 7 15
9 Chapter 1: Structure of The Personal Tax Return 6 14
10 About This Book 7 13
11 2.2 Describe the differences between a regressive, progressive and flat tax. Provide some examples of each in Canada. 4 13
12 2.3 What are the filing deadlines for an individual? Why are there different tax filing deadlines for different individuals? (6.4.1) 7 12
13 2.4 What are the filing and payment deadlines for an individual, a trust and a corporation? 7 12
14 2.5 How are penalties and interest calculated on late payments and late filings? 7 12
15 1.3 Describe pension income and how it is treated for tax purposes. 8 12
16 1.9 Medical Expense Tax Credit 7 11
17 Chapter 5: Business/Self-employment Income 3 11
18 3.4 What is a business investment loss? What is the impact on Taxable Income? Why does it exist? 6 11
19 9.2 What are the similarities and differences between how tax payable is determined for individuals and corporations? (Overview) 8 11
20 1.5 What are tax credits? 8 10
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