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21 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
22 6.1 What is the purpose of CCA? How is it calculated? Why are items typically ‘pooled’ into the same CCA class? 3 3
23 6.9 What is a non-arm’s length transaction and what are the tax implications? 3 3
24 9.11 What is the Refundable Part IV tax and how is it determined? Why does it exist? 3 3
25 Acknowledgements 3 3
26 2.2 Describe the differences between a regressive, progressive and flat tax. Provide some examples of each in Canada. 2 2
27 5.1 What are the differences and similarities between a sole-proprietorship, partnership, corporation, and trust? 2 2
28 2.5 How are penalties and interest calculated on late payments and late filings? 2 2
29 4.4 What is an employee benefit and what are the tax implications of the most common employee benefits? 2 2
30 4.1 Why is it important to determine if someone is an employee or self-employed and how would CRA assess it? 2 2
31 4.7 What are the general rules for deduction of home office expenses for an employee vs self-employed? 2 2
32 6.2 What is a Terminal Loss? What is Recapture? How are they recorded in net income for tax purposes? 2 2
33 3.3 What are some common Division ‘C’ deductions and how do they impact taxes payable? 2 2
34 3.1 Child Care expenses and how they are treated for tax purposes? 2 2
35 Chapter 6: Property Income 1 2
36 3.4 What is a business investment loss? What is the impact on Taxable Income? Why does it exist? 2 2
37 6.8 What are the attribution rules and why do they exist? 2 2
38 9.2 What are the similarities and differences between how tax payable is determined for individuals and corporations? (Overview) 2 2
39 9.3 What are the similarities and differences between the various types of corporations (private, CCPC, public). (6.2.1) 2 2
40 9.5 What is Active Business Income and Aggregate Investment Income? 2 2
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