Total visitors 150 -6% 9 less than previous period
Total pageviews 203 +9% 17 more than previous period
Realtime pageviews 0 pageviews in the last hour
0 15 30 April 5, 2025 May 3, 2025
# Pages Visitors Pageviews
1 Cover 25 30
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 3.2 Describe moving expenses and how they are treated for tax purposes. 8 8
5 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 7 7
6 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 4 6
7 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 5 6
8 3.7 What are Other Incomes and Other Deductions? 6 6
9 Acknowledgements 4 6
10 6.10 What are the spousal rollover provisions and why do they exist? 4 5
11 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 4 5
12 8.7 What is a capital gains reserve? How is it calculated? Why does it exist? 5 5
13 Book Navigation 5 5
14 1.3 Describe pension income and how it is treated for tax purposes. 2 4
15 Chapter 9: Corporate Tax 1 4
16 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 2 3
17 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 3 3
18 4.1 Why is it important to determine if someone is an employee or self-employed and how would CRA assess it? 3 3
19 8.2 What is Personal Use Property and Listed Personal Property? What are the tax implications? Why do these rules exist? 3 3
20 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 3 3
Next