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# Pages Visitors Pageviews
1 Cover 18 19
2 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 12 16
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? 10 11
5 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 7 8
6 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
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 3.5 Describe retiring allowances and how they are treated for tax purposes. 5 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 2.4 What are the filing and payment deadlines for an individual, a trust and a corporation? 4 4
13 2.10 What are instalment payments and how are they calculated for an individual? 4 4
14 3.2 Describe moving expenses and how they are treated for tax purposes. 4 4
15 6.10 What are the spousal rollover provisions and why do they exist? 3 4
16 9.9 What are the associated company rules? How do they impact the small business deduction? Why do they exist? 4 4
17 Book Navigation 4 4
18 3.7 What are Other Incomes and Other Deductions? 3 3
19 3.4 What is a business investment loss? What is the impact on Taxable Income? Why does it exist? 3 3
20 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 3 3