Koko Analytics

June 24, 2025 — July 22, 2025

#	Pages	Visitors	Pageviews
1	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)?	1	3
2	3.5 Describe retiring allowances and how they are treated for tax purposes.	2	2
3	5.3 Why do we need to reconcile accounting/business income to taxable income? What are some common reconciling items?	1	1
4	6.1 What is the purpose of CCA? How is it calculated? Why are items typically ‘pooled’ into the same CCA class?	1	1
5	6.6 What is the Accelerated Investment Incentive and what are the basics of how it works?	1	1
6	Chapter 1: Structure of The Personal Tax Return	1	1
7	8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications?	1	1
8	9.2 What are the similarities and differences between how tax payable is determined for individuals and corporations? (Overview)	1	1

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