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0 15 30 March 26, 2025 April 23, 2025
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1 Cover 25 32
2 3.1 Child Care expenses and how they are treated for tax purposes? 11 12
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)? 10 11
4 6.10 What are the spousal rollover provisions and why do they exist? 10 11
5 9.1 Explain the tax concept of “integration” 8 10
6 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 8 9
7 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 8 8
8 3.2 Describe moving expenses and how they are treated for tax purposes. 8 8
9 3.7 What are Other Incomes and Other Deductions? 7 7
10 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 7 7
11 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 5 5
12 Acknowledgements 3 5
13 2.2 Describe the differences between a regressive, progressive and flat tax. Provide some examples of each in Canada. 4 4
14 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 3 4
15 6.5 Can you have a capital loss on depreciable property? If not, why not? 4 4
16 1.3 Describe pension income and how it is treated for tax purposes. 2 4
17 Chapter 9: Corporate Tax 1 4
18 9.2 What are the similarities and differences between how tax payable is determined for individuals and corporations? (Overview) 4 4
19 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 2 3
20 8.2 What is Personal Use Property and Listed Personal Property? What are the tax implications? Why do these rules exist? 3 3
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