Total visitors 121 +10% 11 more than previous period
Total pageviews 151 -6% 9 less than previous period
Realtime pageviews 0 pageviews in the last hour
0 15 30 November 23, 2024 December 21, 2024
# Pages Visitors Pageviews
1 Cover 17 21
2 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)? 14 16
3 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 15 16
4 6.10 What are the spousal rollover provisions and why do they exist? 7 11
5 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 10 10
6 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 8 8
7 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 4 7
8 3.5 Describe retiring allowances and how they are treated for tax purposes. 7 7
9 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 7 7
10 8.5 What are the rules on identical properties? Why were these rules created? 2 5
11 9.5 What is Active Business Income and Aggregate Investment Income? 5 5
12 9.10 What is a Small Business Corporation? Explain any tax advantages of being a Small Business Corporation. 4 4
13 Acknowledgements 4 4
14 2.2 Describe the differences between a regressive, progressive and flat tax. Provide some examples of each in Canada. 2 3
15 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 2 2
16 6.5 Can you have a capital loss on depreciable property? If not, why not? 2 2
17 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 2 2
18 9.3 What are the similarities and differences between the various types of corporations (private, CCPC, public). (6.2.1) 2 2
19 9.9 What are the associated company rules? How do they impact the small business deduction? Why do they exist? 2 2
20 Book Navigation 2 2