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0 20 40 February 6, 2025 March 6, 2025
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1 Cover 37 45
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)? 24 29
3 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 13 15
4 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 12 13
5 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 11 13
6 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 12 12
7 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 9 9
8 3.5 Describe retiring allowances and how they are treated for tax purposes. 9 9
9 Acknowledgements 6 9
10 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 8 8
11 2.1 Who is liable to pay tax in Canada and on what sources of income? 7 7
12 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 7 7
13 6.10 What are the spousal rollover provisions and why do they exist? 7 7
14 Book Navigation 6 7
15 2.5 How are penalties and interest calculated on late payments and late filings? 3 6
16 1.3 Describe pension income and how it is treated for tax purposes. 5 6
17 3.1 Child Care expenses and how they are treated for tax purposes? 5 6
18 2.6 What are prescribed rates? 1 5
19 3.2 Describe moving expenses and how they are treated for tax purposes. 5 5
20 Chapter 1: Structure of The Personal Tax Return 4 5
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