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1 Cover 18 20
2 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 11 15
3 What are the penalties and interest for late filing of GST return? What are the penalties and interest for late instalments and final payments of GST? (6.7.4) 8 11
4 8.7 What is a capital gains reserve? How is it calculated? Why does it exist? 9 10
5 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 7
6 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 6 7
7 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 6 7
8 Chapter 1: Structure of The Personal Tax Return 4 6
9 6.10 What are the spousal rollover provisions and why do they exist? 4 5
10 9.1 Explain the tax concept of “integration” 5 5
11 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 5 5
12 Book Navigation 4 4
13 2.10 What are instalment payments and how are they calculated for an individual? 3 3
14 8.2 What is Personal Use Property and Listed Personal Property? What are the tax implications? Why do these rules exist? 3 3
15 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?  3 3
16 6.1 What is the purpose of CCA? How is it calculated? Why are items typically ‘pooled’ into the same CCA class? 3 3
17 3.7 What are Other Incomes and Other Deductions? 3 3
18 3.5 Describe retiring allowances and how they are treated for tax purposes. 3 3
19 3.2 Describe moving expenses and how they are treated for tax purposes. 3 3
20 6.9 What is a non-arm’s length transaction and what are the tax implications? 3 3
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