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41 9.8 What is the Small Business Deduction and how is it determined? 2 2
42 About This Book 1 1
43 2.1 Who is liable to pay tax in Canada and on what sources of income? 1 1
44 1.2 How do you get from Net Income for Tax Purposes to Taxable Income to Tax Payable? 1 1
45 2.12 What is the difference between tax evasion, tax avoidance, tax planning and tax deferral? Provide some examples. 1 1
46 2.16 What is the role of CRA? 1 1
47 2.11 What options are available when a taxpayer disagrees with a CRA assessment? 1 1
48 2.7 How does the CRA assess residency? 1 1
49 2.8 What are the tax differences between a full-year, part-year and deemed resident? 1 1
50 2.9 How are non-residents taxed in Canada? 1 1
51 2.17 What Are the Main Purposes of International Tax Treaties? 1 1
52 2.18 What are the main deemed disposition issues when you cease to be a resident of Canada? 1 1
53 2.3 What are the filing deadlines for an individual? Why are there different tax filing deadlines for different individuals? (6.4.1) 1 1
54 2.6 What are prescribed rates? 1 1
55 2.13 What are Preparer Penalties? 1 1
56 4.6 How are the following common employment deductions calculated and treated for tax purposes: legal expenses, sales expenses, automobile expenses, meals, entertainment and professional dues? 1 1
57 4.3 What are the optimal kinds of employee benefits (for both the employer and the employee)? 1 1
58 What are the key rules related to an RESP? 1 1
59 7.2 How much can you deduct on RRSP? How to calculate RRSP contribution limit? 1 1
60 5.2 How do you determine if something creates business income, property income or capital gain (loss)? Why is this distinction important? (6.3.2) 1 1