Total visitors 196 -25% 65 less than previous period
Total pageviews 295 -30% 128 less than previous period
Realtime pageviews 0 pageviews in the last hour
0 20 40 February 11, 2025 March 11, 2025
# Pages Visitors Pageviews
1 Cover 35 46
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)? 22 24
3 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 12 14
4 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 13 13
5 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 10 11
6 Acknowledgements 7 10
7 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 9 9
8 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 8 8
9 3.2 Describe moving expenses and how they are treated for tax purposes. 7 8
10 Book Navigation 7 8
11 1.3 Describe pension income and how it is treated for tax purposes. 6 7
12 2.5 How are penalties and interest calculated on late payments and late filings? 3 6
13 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 6 6
14 3.1 Child Care expenses and how they are treated for tax purposes? 5 6
15 2.1 Who is liable to pay tax in Canada and on what sources of income? 5 5
16 2.6 What are prescribed rates? 1 5
17 4.1 Why is it important to determine if someone is an employee or self-employed and how would CRA assess it? 5 5
18 3.5 Describe retiring allowances and how they are treated for tax purposes. 5 5
19 Chapter 1: Structure of The Personal Tax Return 4 5
20 6.10 What are the spousal rollover provisions and why do they exist? 5 5
Next