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1 Cover 49 63
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)? 32 38
3 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 15 16
4 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 12 15
5 Acknowledgements 11 15
6 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 13 14
7 3.5 Describe retiring allowances and how they are treated for tax purposes. 14 14
8 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 11 11
9 1.3 Describe pension income and how it is treated for tax purposes. 9 11
10 6.10 What are the spousal rollover provisions and why do they exist? 11 11
11 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 10 10
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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