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0 25 50 January 29, 2025 February 26, 2025
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1 Cover 48 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)? 28 34
3 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 15 16
4 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 13 14
5 Acknowledgements 10 14
6 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 13 13
7 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 10 13
8 3.5 Describe retiring allowances and how they are treated for tax purposes. 12 12
9 6.10 What are the spousal rollover provisions and why do they exist? 11 11
10 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 10 10
11 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 10 10
12 1.3 Describe pension income and how it is treated for tax purposes. 7 9
13 1.5 What are tax credits? 4 7
14 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
15 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 6 6
16 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 6 6
17 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 6 6
18 Chapter 1: Structure of The Personal Tax Return 5 6
19 Book Navigation 5 6
20 2.1 Who is liable to pay tax in Canada and on what sources of income? 5 5
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