Total visitors 164 -33% 81 less than previous period
Total pageviews 228 -40% 151 less than previous period
Realtime pageviews 0 pageviews in the last hour
0 20 40 February 25, 2025 March 25, 2025
# Pages Visitors Pageviews
1 Cover 30 38
2 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 15 15
3 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)? 12 13
4 3.2 Describe moving expenses and how they are treated for tax purposes. 9 10
5 Acknowledgements 7 10
6 4.2 What are CPP and EI contributions, and how do we calculate them? 7 9
7 3.1 Child Care expenses and how they are treated for tax purposes? 8 9
8 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 9 9
9 2.5 How are penalties and interest calculated on late payments and late filings? 3 6
10 2.6 What are prescribed rates? 2 6
11 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 5 6
12 8.5 What are the rules on identical properties? Why were these rules created? 2 6
13 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 5 5
14 4.1 Why is it important to determine if someone is an employee or self-employed and how would CRA assess it? 5 5
15 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 4 4
16 How is the GST payable/receivable calculated? What is the ‘quick method’ and when might it be relevant? (6.7.3) 3 4
17 Chapter 1: Structure of The Personal Tax Return 3 4
18 6.10 What are the spousal rollover provisions and why do they exist? 4 4
19 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 4 4
20 9.8 What is the Small Business Deduction and how is it determined? 4 4