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0 15 30 March 28, 2025 April 25, 2025
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1 Cover 26 33
2 3.1 Child Care expenses and how they are treated for tax purposes? 12 13
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 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 9 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? 6 7
7 3.2 Describe moving expenses and how they are treated for tax purposes. 7 7
8 6.10 What are the spousal rollover provisions and why do they exist? 6 7
9 3.7 What are Other Incomes and Other Deductions? 6 6
10 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 6 6
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 9.9 What are the associated company rules? How do they impact the small business deduction? Why do they exist? 4 4
19 Book Navigation 4 4
20 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 2 3
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