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1 Cover 46 59
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)? 34 41
3 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 14 15
4 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 12 15
5 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 13 14
6 3.5 Describe retiring allowances and how they are treated for tax purposes. 14 14
7 Acknowledgements 10 14
8 1.3 Describe pension income and how it is treated for tax purposes. 9 11
9 6.10 What are the spousal rollover provisions and why do they exist? 11 11
10 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 10 10
11 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 9 9
12 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 9 9
13 Book Navigation 7 9
14 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 8 8
15 1.5 What are tax credits? 5 8
16 1.6 What is the difference between a refundable and non-refundable tax credit? Describe the tax implications of some of the more common tax credits. 3 7
17 1.10 How are charitable donations and political donations treated on a tax return? Why are they treated this way? 4 7
18 About This Book 5 6
19 2.18 What are the main deemed disposition issues when you cease to be a resident of Canada? 4 6
20 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 6 6
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