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0 15 30 May 4, 2025 June 1, 2025
# Pages Visitors Pageviews
1 Cover 30 36
2 Chapter 1: Structure of The Personal Tax Return 6 9
3 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 6 8
4 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 7 8
5 6.9 What is a non-arm’s length transaction and what are the tax implications? 6 7
6 Chapter 2: Residency, filing rules, appeals etc. 1 6
7 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)? 5 5
8 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 4 5
9 3.1 Child Care expenses and how they are treated for tax purposes? 5 5
10 1.10 How are charitable donations and political donations treated on a tax return? Why are they treated this way? 5 5
11 2.5 How are penalties and interest calculated on late payments and late filings? 3 4
12 6.7 How are eligible, non-eligible and capital dividends taxed in the hands of an individual? Are there any other tax implications? Why do they have different tax treatments?  4 4
13 8.7 What is a capital gains reserve? How is it calculated? Why does it exist? 4 4
14 Acknowledgements 4 4
15 5.1 What are the differences and similarities between a sole-proprietorship, partnership, corporation, and trust? 2 3
16 2.6 What are prescribed rates? 3 3
17 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 3 3
18 3.2 Describe moving expenses and how they are treated for tax purposes. 2 3
19 2.1 Who is liable to pay tax in Canada and on what sources of income? 2 2
20 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 2 2