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0 20 40 May 25, 2025 June 22, 2025
# Pages Visitors Pageviews
1 Cover 20 22
2 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 13 17
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) 9 12
4 8.7 What is a capital gains reserve? How is it calculated? Why does it exist? 11 12
5 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 7 8
6 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 7 8
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 7
8 Chapter 1: Structure of The Personal Tax Return 4 6
9 9.4 What are some significant differences for the treatment of Division 'C' deductions for individuals and corporations? 6 6
10 2.10 What are instalment payments and how are they calculated for an individual? 5 5
11 3.5 Describe retiring allowances and how they are treated for tax purposes. 5 5
12 6.10 What are the spousal rollover provisions and why do they exist? 4 5
13 9.1 Explain the tax concept of “integration” 5 5
14 2.4 What are the filing and payment deadlines for an individual, a trust and a corporation? 4 4
15 3.7 What are Other Incomes and Other Deductions? 4 4
16 3.2 Describe moving expenses and how they are treated for tax purposes. 4 4
17 9.9 What are the associated company rules? How do they impact the small business deduction? Why do they exist? 4 4
18 Book Navigation 4 4
19 4.2 What are CPP and EI contributions, and how do we calculate them? 3 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