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Brad H
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Decks in this class (30)
Chapter 1: Overview of Tax Parts and Liability
What is part xiii of the ita conc...,
What is part iv of the ita concer...,
What is part i2 of the ita concer...
6
cards
Chapter 1: Factual and Deemed Residency
What is factual residency and how...,
How is factual residency for corp...,
What is ita 2 1 in relation to ca...
26
cards
Chapter 1: Deemed Residency under ITA 250(1)
What is a deemed resident under i...,
How are deemed residents taxed in...,
Are deemed residents subject to p...
7
cards
Chapter 1: Residential Ties and Determining Residency
What are the sources for the diff...,
What is factual residence for can...
15
cards
Chapter 1: Part-Year Residency
What is a part year resident,
How does part year residency affe...
8
cards
Chapter 1: Dual Residency and Tax Treaties
How does canada assess income tax...,
What would happen to us citizens ...,
How does the canada us income tax...
11
cards
Chapter 1: Corporate Residency
How does canada determine tax lia...,
What is the key case law that est...
8
cards
CPA Tax Package: Residency
What are the taxable entities und...,
What is the difference between a ...,
What is the taxation rule for a r...
31
cards
Chapter 2: Filing Requirements and Deadlines
What is ita 150 1,
What conditions trigger the filin...,
What are nil returns
19
cards
Chapter 2: Employer Withholdings and Employee Deductions (ITA 153)
What does ita 153 require employe...,
How is the amount withheld by an ...,
What form do employees fill out t...
15
cards
Chapter 2: Instalments (ITA 156)
What is the basis for requiring i...,
How does ita 156 1 ensure a conti...,
What is the net tax owing in rela...
24
cards
Chapter 2: Interest and Penalties (ITA 161, 162, etc.)
What would be the minimum quarter...,
Is john lee required to make inst...,
How would instalment payments for...
16
cards
Chapter 2: Final Tax Returns for Deceased Individuals
What is the due date for balance ...,
What is the balance due date for ...,
When must the final income tax re...
4
cards
CPA Tax Package: Procedures and Administration, Returns and Payments – Individual and Corporations
What form must be filed to increa...,
What form must be filed to reduce...,
Under section 150 11 b when is an...
42
cards
Chapter 3: Income or Loss from an Office or Employment
What types of income are consider...,
What is the source concept in rel...,
How does the source concept affec...
179
cards
Chapter 3: General Employment Income and Deductions
What types of income are consider...,
What is the source concept in rel...,
How does the source concept affec...
8
cards
Chapter 3: Cash Basis and Timing of Income
How does the ita define office in...,
How does the ita distinguish betw...,
When is employment income require...
10
cards
Chapter 3: Deferral of Income and Bonuses
How does deferral of income work ...,
What is an example of deferring i...,
What does ita 78 4 say about the ...
9
cards
Chapter 3: Employment Losses and Non-Capital Losses
What does ita 5 2 state about emp...,
Can employment losses be applied ...,
How is net income calculated when...
5
cards
Chapter 3: Employee vs. Independent Contractor
What is the key distinction betwe...,
How does the ita treat the term s...,
Why is the distinction between em...
62
cards
Chapter 3: Employee Benefits and Taxable Benefits
What common facts support the exi...,
What does ita 6 1 a specify regar...,
What is the definition of a benef...
50
cards
Chapter 3: Employer-Provided Automobiles and Standby Charges
How does gst hst or pst apply to ...,
What does ita 6 7 require when ca...,
How is the gst hst amount determi...
35
cards
Chapter 3: Loans to Employees
What is the general rule under it...,
What happens if an employer forgi...,
How is the employment benefit fro...
7
cards
Chapter 3: Inclusions—Allowances, Allowance vs. Reimbursement and Advances
What is the difference between an...,
What is the definition of an allo...,
What are the general rules for al...
14
cards
Chapter 3: Inclusions—Employee Life & Disability Insurance Benefits
How are employer paid life insura...,
What are the rules for contributi...,
What are the rules for contributi...
9
cards
Textbook: Residency
What is part iv of the ita concer...,
What is part xiii of the ita conc...,
What is part i2 of the ita concer...
79
cards
Chapter 2: Returns and Payments
What is ita 150 1,
What conditions trigger the filin...,
What are nil returns
78
cards
CPA Tax Package: Employment Income
What sections of the ita are used...,
How does section 5 of the ita def...,
What is included in section 6 of ...
25
cards
CCA Class Rates and
Class 1,
Class 3,
Class 8
14
cards
CCA: Asset classes
Class 1,
Class 3,
Class 6
33
cards
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ACCO 340
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