|
| Text Reading
| Subject
| Exercises
| Problems
|
|
| Preface, 1: II
| Introduction to the Income Tax Act
| 1
| 1AE,1FJ,1KO
|
|
| 1: I, III, IV
| Introduction to taxation
| 2
| 2A,2BE
|
|
| 1: V
| Tax planning
| 3,4
| 4,5
|
|
| 2: I
| Residence of individuals
| 1,2
| 1,2,3
|
|
| 2: II, III
| Residence of corporations
| 3
| 4,5,6
|
|
| 3: I
| Employment income
| 1
| 1
|
|
| 3: IIA, B, C, D
| Inclusions
| 2,3,4
| 2
|
|
| 3: IIE, F, G
| Automobile benefits
|
| 3
|
|
| 3: IIH, I
| Employment insurance benefits
| 5
| 4,5
|
|
| 3: IIJ
| Stock options
|
| 8.5,10.1
|
|
| 3: III, IV, V, VI
| Deductions
| 6,7,8,9,10
| 6,7A,7B,8A,8B,9,4.4A,4.5A,4.5B
|
|
| 4: IA, 7: IB
| Income vs. capital
| 4.1,2
| 4.1,7.1
|
|
| 4: IB, II, IIIA
| Income from business
| 3,4,5,6,8
| 6
|
|
| 4: IIIA
| Pension expense
| 7
| 3,4B,7
|
|
| 4: IIIB
| Sales person's expenses revisited
|
| 4A,5A,5B
|
|
| 4: IIIE, H
| Farming
|
| 8
|
|
| 4: IV
| R&D; GST
|
| 2,10.3
|
|
| 5: IA, B
| CCA: basic rules
| 1,2,3
| 1A,1B,2A,2B
|
|
| 5: IC
| Exchange of property
| 4
| 3
|
|
| 5: ID
| Leases
| 5
| 4A,4B,5
|
|
| 5: IF, G
| Change in use
| 6
| 6
|
|
| 5: II
| Eligible capital property
| 7,8
| 7,8,9A,9B,10A,10B
|
|
| 5: III
| GST on capital personal property
|
|
|
|
| 6: IA, B
| Interest income
| 1
| 2
|
|
| 6: IC, D
| Dividend and other income from shareholdings
| 2,3,4
| 3
|
|
| 6: IE
| Income attribution
| 5
| 4
|
|
| 6: IIA, B
| Carrying charges on land
| 6
| 5
|
|
| 6: IIC, D
| Rental properties
| 7
| 6
|
|
| 6: IIE, F, III
| Interest expense
| 8,9
| 7,9,10
|
|
| 6: IV
| GST on property income
| 10,11
| 8
|
|
| 7: I, II
| Capital gains
|
| 2
|
|
| 7: IIIF, IV
| Adjusted cost base
| 3,4,5
| 6,9
|
|
| 7: V
| GST on residential property and used goods
|
|
|
|
| 8: IID, E
| Replacement property
| 4
| 1,2
|
|
| 8: IIF
| Disposition of building for less than FMV
|
| 3
|
|
| 8: IIG
| Property with more than one use
|
|
|
|
| 8: III
| Non-arms length transfers
| 8,9
|
|
|
| 8: IV, V
| Death
| 10
| 5,6
|
|
| 9
| Other income and deductions
|
|
|
|
| 10: I
| Taxable income for individuals
| 1
| 1,2,3
|
|
| 10: IIA, B, C, H, J, M, O, T
| Computation of tax for individuals
| 3, 8
| 7, 10A (ignore medical)
|
|
| 11: IA, B, C, D
| Taxable income for corporations
| 1-5
| 1
|
|
| 11: IE, F
| Acquisition of control
| 6, 7
| 2A,2Bi,2Bii,3,4,5
|
|
| 11: IIA, B, C
| Computation of tax for corporations
|
| 6
|
|
| 11: IV
| Manufacturing and processing profits
| 9
| 9,10,12
|
|
| 12: I, IIA, B, C
| Small business deduction
| 1
| 1
|
|
| 12: IID
| Associated corporations
| 2,3,4,5
| 2AE,2FJ,3AD,3EG,4
|
|
| 12: IIF, H
| Manufacturing and processing profits
|
|
|
|
| 12: III
| Refundable taxes on investment income
| 6,7,8,9,10,11,12
| 5,7,8,9,10,11,12,13,14
|
|
| 13: I, II
| Shareholder-manager remuneration
| 1,2,3,4,5
| 1,2,3,4,5
|
|
| 13: IV, V
| General anti-avoidance rule
| 9
| 10,11
|
|
| 15: IIIC
| Preferred share dividends
|
| 15.5
|
Topics covered last term