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0 15 30 November 21, 2024 December 19, 2024
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1 Cover 15 19
2 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)? 13 15
3 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 14 15
4 6.6 What is the Accelerated Investment Incentive and what are the basics of how it works? 8 8
5 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 8 8
6 2.19 What are the main deemed acquisition issues when you become a resident of Canada? 4 7
7 3.5 Describe retiring allowances and how they are treated for tax purposes. 6 6
8 6.10 What are the spousal rollover provisions and why do they exist? 5 6
9 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 6 6
10 8.5 What are the rules on identical properties? Why were these rules created? 2 5
11 9.5 What is Active Business Income and Aggregate Investment Income? 4 4
12 9.10 What is a Small Business Corporation? Explain any tax advantages of being a Small Business Corporation. 4 4
13 Acknowledgements 4 4
14 2.2 Describe the differences between a regressive, progressive and flat tax. Provide some examples of each in Canada. 2 3
15 5.3 Why do we need to reconcile accounting/business income to taxable income? What are some common reconciling items? 2 3
16 4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes? 2 2
17 6.5 Can you have a capital loss on depreciable property? If not, why not? 2 2
18 8.6 What are the 'replacement property' rules? Why do they exist? What are the tax implications? 2 2
19 9.3 What are the similarities and differences between the various types of corporations (private, CCPC, public). (6.2.1) 2 2
20 9.7 What is the General tax rate and the General rate reduction? 1 2
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