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0 30 60 December 17, 2024 January 14, 2025
# Pages Visitors Pageviews
1 Cover 96 131
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)? 15 18
3 Acknowledgements 17 18
4 3.5 Describe retiring allowances and how they are treated for tax purposes. 13 13
5 6.10 What are the spousal rollover provisions and why do they exist? 8 11
6 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 8 9
7 Chapter 1: Structure of The Personal Tax Return 7 9
8 Book Navigation 5 8
9 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 7 7
10 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 6 6
11 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 6 6
12 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 3 3
13 3.7 What are Other Incomes and Other Deductions? 3 3
14 1.10 How are charitable donations and political donations treated on a tax return? Why are they treated this way? 2 3
15 7.2 How much can you deduct on RRSP? How to calculate RRSP contribution limit? 2 2
16 1.4 Describe spousal support and child support payments and how they are treated for tax purposes. 2 2
17 3.2 Describe moving expenses and how they are treated for tax purposes. 2 2
18 How is the GST payable/receivable calculated? What is the ‘quick method’ and when might it be relevant? (6.7.3) 2 2
19 6.8 What are the attribution rules and why do they exist? 2 2
20 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 2 2
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